Taxworld blog

Revenue updates: repayment of 10% stamp duty, valuation of limited interests; valuation of right of residence

Written by Alan Moore | 08 September 2022

New Revenue manual on the repayment of 10% stamp duty where the property is designated as a cost rental dwelling under the Affordable Housing Act 2021 within 6 months of acquisition: SDCA 1999 s 83F. 

Updated Revenue manual on the valuation of limited interests

New Revenue manual on the valuation of rights of residence