Buying site with Full Planning Permission

I’m a bit confused on the costs involved.

What is the stamp duty rate? I’ve been told both 1% and 2%
Solicitor fees - I’ve been quoted 1k ex vat. Seems ok.
Land registry fees. What would I be looking at here?
Anything I’m missing?


Just ask your solicitor for a list of costs involved in purchasing a site @ €x

I have asked the solicitor they are double checking before confirming. One solicitor told me its 2% stamp duty and another told me 1%.

Site value is 100k and has full planning permission.

The rate for residential property is 1%, but because you will be buying the site without any arrangement to build on it the rate will be 2%.

If you had an arrangement to buy a property off the plans then the stamp duty would apply to the full cost of the house (site+build cost) and would be charged at 1%.

Thanks for the reply. If I have a contractor in place with an arrangement to build, can I save the 1%? Or do I simply have to pay the 2% as there is no arrangement to build with the vendor?

In your case there would be no ‘connected agreement’ between the first transaction to buy the property and the second transaction to engage the contractor, so it’s treated as a non residential property transaction at 2%.
examples 5 and 6.

Stamp duty is 1% for residential .I had the same problem 2 years ago when buying a garden site,my solicitor told me 2%.

Although when I contacted revenue they told me as follows,copy and pasted,

If the site is part of an existing garden within the one acre curtillage of a residential property, stamp duty will be assessed at the residential rate of 1%.