S.I. No. 599/2018 - Finance Act 2018 (Section 48(1)(a)(vii)) (Commencement) Order 2018

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 8th January, 2019.

I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 48 (2) of the Finance Act 2018 (No. 30 of 2018), hereby order as follows:

1. This Order may be cited as the Finance Act 2018 (Section 48(1)(a)(vii)) (Commencement) Order 2018.

2. The 1st day of January 2019 is appointed as the day on which section 48 (1)(a)(vii) of the Finance Act 2018 (No. 30 of 2018) shall come into operation.


GIVEN under my Official Seal,

20 December 2018.


Minister for Finance.


(This note is not part of the instrument and does not purport to be a legal interpretation).

Section 48 (1)(a)(vii) of Finance Act 2018 is in relation to the Young Trained Farmers Stamp Duty Relief.

This is an extension of Young Trained Farmers stamp duty relief (Section 81AA of the Stamp Duties Consolidation Act 1999 ).

The extension of the relief is for 3 years to 31/12/2021. This is provided for in section 48(1) of Finance Bill 2018 (enacted on December 19). The requirement for a commencement order is set out is section 48(2) of the Bill.