Written answers

Thursday, 6 November 2025

Photo of Cian O'CallaghanCian O'Callaghan (Dublin Bay North, Social Democrats)
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204. To ask the Minister for Finance if he will provide a breakdown of the dwellings purchased where the 10 % stamp duty was paid, by year since the enhanced stamp duty was introduced, in tabular form; and if he will make a statement on the matter. [60749/25]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the number of properties on which the higher stamp duty rate was paid is provided in the table below. The higher rate is currently set at 15% of the consideration. This rate came into effect on 2 October 2024. Prior to this, it was 10%.

Year Number of properties
2021 189
2022 454
2023 667
2024 392
2025** 137
Total 1,839
** End September 2025.

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