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“(1) Where the amount or value of the consideration for the sale which is attributable to residential property does not exceed €127,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to residential property, or
(b) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property exceeds €127,000:
for the consideration which is attributable to residential property .........
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Exempt.
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(2) Where paragraph (1) does not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to residential property, or
(b) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which, had there been a larger transaction or a series of transactions, the amount or value, or the aggregate amount or value, of the consideration (other than the consideration for the sale concerned which is wholly or partly attributable to residential property) would have been wholly or partly attributable to residential property:
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for the consideration which is attributable to residential property .........
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0 per cent of the first €125,000 of the consideration, 7 per cent of the next €875,000 of the consideration and 9 per cent of the balance of the consideration thereafter but where the calculation at a percentage rate results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
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(3) Where paragraphs (1) and (2) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—
(a) wholly attributable to residential property, or
(b) partly attributable to residential property,
and that the transaction effected by that instrument forms part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property is an amount equal to Y
where—
Y is the amount or value, or the aggregate amount or value, of the consideration in respect of the larger transaction or of the series of transactions which is attributable to residential property:
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for the consideration which is attributable to residential property .........
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Stamp duty of an amount determined by the formula—
A x B
C
where—
A is the amount of stamp duty that would have been chargeable under paragraph (2) on the amount or value, or the aggregate amount or value, of the consideration in respect of the larger transaction or of the series of transactions which is attributable to residential property had paragraph (2) applied to such consideration,
B is the amount or value of the consideration for the sale concerned which is attributable to residential property, and
C is the amount or value, or the aggregate amount or value, of the consideration in respect of the larger transaction or of the series of transactions which is attributable to residential property,
but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
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(4) Where paragraphs (1) to (3) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property:
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for the consideration which is attributable to residential property .........
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9 per cent of the consideration but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.”.
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“(a) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and
(i) the amount or value of such consideration which is attributable to residential property does not exceed €127,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—
(I) wholly attributable to residential property, or
(II) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property exceeds €127,000:
for the consideration which is attributable to residential property ......... ... ...... ... ...
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Exempt.
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(ii) the amount or value of such consideration for the lease is wholly or partly attributable to residential property and the instrument contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—
(I) wholly attributable to residential property, or
(II) partly attributable to residential property,
and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which, had there been a larger transaction or a series of transactions, the amount or value, or the aggregate amount or value, of the consideration (other than the consideration for the lease concerned which is wholly or partly attributable to residential property and other than rent) would have been wholly or partly attributable to residential property and clause (i) does not apply:
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for the consideration which is attributable to residential property ......... ... ...... ... ...
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0 per cent of the first €125,000 of the consideration, 7 per cent of the next €875,000 of the consideration and 9 per cent of the balance of the consideration thereafter but where the calculation at a percentage rate results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
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(iii) the amount or value of such consideration for the lease is wholly or partly attributable to residential property and the instrument contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—
(I) wholly attributable to residential property, or
(II) partly attributable to residential property,
and that the transaction effected by that instrument forms part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property is an amount equal to Y
where—
Y is the amount or value, or the aggregate amount or value, of the consideration (other than rent) in respect of the larger transaction or of the series of transactions which is attributable to residential property,
and clauses (i) and (ii) do not apply:
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for the consideration which is attributable to residential property ......... ... ...... ... ...
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Stamp duty of an amount determined by the formula—
A x B
C
where—
A is the amount of stamp duty that would have been chargeable under clause (ii) on the amount or value, or the aggregate amount or value, of the consideration (other than rent) in respect of the larger transaction or of the series of transactions which is attributable to residential property had clause (ii) applied to such consideration,
B is the amount or value of the consideration (other than rent) for the lease concerned which is attributable to residential property, and
C is the amount or value, or the aggregate amount or value, of the consideration (other than rent) in respect of the larger transaction or of the series of transactions which is attribut-able to residential property,
but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.
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(iv) the amount or value of such consideration is wholly or partly attributable to residential property and clauses (i) to (iii) do not apply ......... ... ...... ... ...
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9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.”.
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