Just a quick reminder on two important stamp duty reliefs for farmers. Young trained farmer is a total relief from stamp duty. It reduces the value to zero. Consanguinity relief reduces the rate to 1%. Both have various conditions attached. One notable condition for young trained farmer relief is the need to have in place a business plan. The guidance notes that the business plan must be submitted to Teagasc before the deed is signed. So an important criteria to keep an eye out on.

I attach a link to the stamp duty manual on these points, because there are a range of conditions and qualifying criteria for each which can be difficult to keep clear unless you have the document in front of you.