S.L. 123.203 Art. 7Exemption from duty on documents and transfers. 

(1) Subject to the other provisions of these rules, no duty on documents and transfers shall be payable on the first seven hundred and fifty thousand euro (€750,000) of the transfer value of any transfer to which rule 8 applies that is made on or after 12th

October 2021 but not later than 31st December 2026.

(2) The relief mentioned in sub-rule (1) shall be allowed only as long as the notice of the transfer referred to in article 51 of the Duty on Documents and Transfers Act is delivered to the Commissioner by not later than 31st January 2027.

(3) When the transfer value of a transfer referred to in sub-

rule (1) exceeds seven hundred and fifty thousand euro (€750,000), the duty on documents and transfers on the excess shall be chargeable at the rates that apply in terms of the relevant provisions of the Duty on

Documents and Transfers Act, and for the purpose of determining the said rates that portion of the transfer value that is relieved from duty on documents and transfers in terms of these rules shall be deemed to constitute the first part of the transfer value.