Update regarding Budget 2018 – Changes to Stamp Duty

Stamp Duty on commercial property transactions has been tripled in budget 2018, up from 2% to 6%, effective from 11th October 2017.  Commercial Stamp Duty refunds will apply to purchasers of residential sites, if they start building homes on the site within 30 months of the land purchase.

The consanguinity rate of Stamp Duty which was due to expire on 31st December 2017 is to be extended for a further 3 years.  The relief applies to transfers of agricultural property between certain blood relatives where the transferor is under 67 years of age at the date of transfer, and the transferee intends to farm the land for at least 6 years, or lease it for 6 years to someone who will farm it.  For those who qualify for the relief, Stamp Duty will continue to be charged at a rate of 1%.

Workplace Bullying – Significant Supreme Court decision (29 August 2017)

Workplace Bullying – Significant Supreme Court decision (29 August 2017)


The Supreme Court’s decision in Ruffley v The Board of Management of St Anne’s School brings long awaited clarity to the law of bullying in the workplace.  The Supreme Court has reversed the controversial judgement of the 2016 High Court which had resulted in not only the largest ever award for a bullying claim, but also a widening of the definition of what constitutes workplace bullying.  The Judgement appears to limit the type of conduct that can be viewed as bullying.

Important update for Residential Landlords

Changes to the Residential Tenancies Act

Landlords should be aware that once a tenant has remained in occupation of a dwelling for a period of 6 months, he or she acquires the benefit of a Part 4 tenancy under the Residential Tenancies Act 2004 (the “Act”).  A Part 4 tenancy entitles a tenant to remain in occupation for a defined period of time, unless a valid Notice of Termination is served on him or her.  From the 24th December 2016, the duration of a Part 4 Tenancy has been extended from 4 years to 6 years.  This applies to all tenancies created on or after 24th December 2016.

Landlords should also be aware that The Planning and Development (Housing) and Residential Tenancies Act 2016 has also introduced Rent Pressure Zones, effective immediately in certain areas which will cap rent increases in these zones at 4% per annum.  The zones currently captured by the legislation can be found on www.rtb.ie/dispute-resolution/dispute-resolution/rent-pressure-zones together with a list of FAQs (pdf).

For further advice or information, please contact Ciara Comerford or Gearoid Williams.  Alternatively, you can telephone McMahon & Williams on 0659051009 or send an email to info@mcmahonwilliams.ie