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Articles by Gillian Beechinor
Budget 2026: Tax Measures To Support The Housing Market - Finance Bill Implementation
AC Arthur Cox More Arthur Cox is one of Ireland’s leading law firms. For almost 100 years, we have been at the forefront of developments in the legal profession in Ireland. Our practice encompasses all aspects of corporate and business law. The firm has offices in Dublin, Belfast, London, New York and Silicon Valley.
Budget 2026: Tax Measures To Support The Housing Market
AC Arthur Cox More Arthur Cox is one of Ireland’s leading law firms. For almost 100 years, we have been at the forefront of developments in the legal profession in Ireland. Our practice encompasses all aspects of corporate and business law. The firm has offices in Dublin, Belfast, London, New York and Silicon Valley. Budget 2026 introduces a suite of real estate-focused tax measures aimed at addressing Ireland's ongoing housing supply challenges. Ireland Tax
Rent Controls Extended to 31 December 2025
The was signed by the President on 17 October 2024. The sections of the Act that amend the Residential Tenancies Act 2004 and the Residential Tenancies (Amendment) Act 2019 came into force on 18 October 2024 and extend rent controls for another year to 31 December 2025 (the previous regime was due to expire on 31 December 2024). This means that current restrictions on rent setting will continue to apply until 31 December 2025.
Finance Bill provides some clarity on the application of the new 6% rate of stamp duty to residential property
The Finance Bill has brought some clarity to the application of the 6% “mansion tax” rate of stamp duty to residential property. The increased rate of stamp duty on bulk purchases of residential units has also been included in the Bill. Application of 6% rate to residential property The new 6% rate will apply to consideration over €1.5 million when the consideration is attributable to two or less apartments in an “apartment block” (one which has three or more apartments in it).
Increase in Stamp Duty Rates on Certain Property Transactions
As part of Budget 2025, the Minister for Finance announced two stamp duty rate increases that are effective from 2 October 2024. Rate Increases The two stamp duty rate increases (the “New Measures”) are: An increase in the higher rate of stamp duty that applies on the “bulk purchase” of ten or more residential units (excluding apartments) in a twelve-month period from 10% to 15%. The introduction of a third rate of stamp duty on the sale of residential properties valued at more than €1.5 million.
Real Estate Legislation Expected in Autumn 2024
The Government has published its Autumn 2024 Legislation Programme. Real estate-related legislation is summarised below. LEGISLATION FOR PRIORITY PUBLICATION IN THIS SESSION STATUS Housing (Miscellaneous Provisions) Bill Miscellaneous amendments and additions to reflect Government housing priorities to the Housing (Regulation of Approved Housing Bodies) Act 2019 and the Affordable Housing Act 2021. Bill published 27 September 2024 and has completed Dáil Éireann First Stage.
Legislation Banning Student Accommodation Contracts For More Than 41 Weeks Is Commenced
The Minister for Housing, Local Government and Heritage, Darragh O'Brien, has commenced the Residential Tenancies (Amendment) Act 2024. The commencement date is 19 July 2024. Tenancies and licences of student-specific accommodation created on or after 20 July 2024 must comply with the Act, the main provision of which is to prohibit any such tenancy or licence exceeding 41 weeks. The Minister's press release is . We consider the Act's provisions in more detail here.
Update - Legislation Banning Student Accommodation Contracts For More Than 41 Weeks Signed Into Law And Expected To Be Commenced Shortly
The Residential Tenancies (Amendment) Act 2024 was signed into law by the President of Ireland on Friday, 12 July 2024. The Act will only apply to student-specific accommodation tenancies and licences created after the legislation is commenced. The Minister for Housing, Local Government and Heritage, Darragh O'Brien, is expected to issue a commence order shortly. We consider the Bill's provisions in more detail here.
Vacant Office Spaces - The Challenges For Landlords And Tenants (Video)
Dublin has seen substantial office development in recent years, while the rise of agile working has introduced conflicting issues for both landlords and tenants. In a new video, Brian O'Rourke and Gillian Beechinor, Partners in our Real Estate Group, discuss the challenges faced by landlords and tenants regarding vacant office space. This article contains a general summary of developments and is not a complete or definitive statement of the law.
Vacant Office Spaces - The Challenges for Landlords and Tenants
Click here to watch the video. Dublin has seen substantial office development in recent years, while the rise of agile working has introduced conflicting issues for both landlords and tenants. In a new video, Brian O’Rourke and Gillian Beechinor, Partners in our Real Estate Group, discuss the challenges faced by landlords and tenants regarding vacant office space.
Real Estate Update
Decarbonisation of Buildings Energy Performance of Buildings Directive Adopted by EU Council The Recast Energy Performance of Buildings Directive has been adopted by the Council and will be published in the Official Journal of the European Union shortly. It will enter into force 20 days later. Member states will have two years to incorporate the provisions of the Directive into their national legislation, subject to some exceptions.
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