Missing Title Deeds – Expert Advice from Solicitor Partner Damian Woods – Jacob Law LLP | Irish Independent Article
Stamp Duty
For cohabiting couples, an exemption from stamp duty is only available if all of the following conditions are met: 1. There is a court order under Section 174 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, ordering the transfer of property between former cohabitants. 2. The transfer is directly between the two cohabitants themselves—no third party can be involved. If these criteria are satisfied, no stamp duty is payable on that transfer. However, this relief only applies if the transaction follows a court-ordered adjustment upon separation.
If a property transfer between cohabiting couples occurs outside of a court order under the Redress Scheme (i.e., without legal directive), the transfer is treated like a regular property sale in the eyes of Revenue. That means stamp duty applies at the normal rates, such as:
Residential property:
If a property transfer between cohabiting couples occurs outside of a court order under the Redress Scheme (i.e., without legal directive), the transfer is treated like a regular property sale in the eyes of Revenue. That means stamp duty applies at the normal rates, such as:
Residential property:
- Cohabiting couples are not treated the same as spouses or civil partners regarding tax and property rights. Without a court order, they cannot transfer property between each other free of stamp duty or other capital taxes.
- The Redress Scheme under the 2010 Act allows separated cohabitants (who meet qualifying conditions) to apply for court orders like property adjustment orders - but these must be legally granted to benefit from stamp duty relief.
- While married couples or civil partners enjoy stamp duty exemptions for property transfers, cohabitants do not - unless proceeding under the court-ordered route.
This means that if one cohabitant transfers an asset (like property, shares, etc.) to the other, it is treated as a disposal at market value for CGT purposes. If there is a gain, CGT may apply at the standard rates (currently 33%).
The only exception is if the transfer arises under a court order made under the Redress Scheme for Cohabitants (Section 174, Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010). In that case, CGT relief can apply in the same way as for spouses/civil partners.
If one cohabitant gifts property, cash, or assets to the other, the recipient may face a CAT liability. The applicable threshold depends on the group relationship category:
However, again, where property is transferred under a court-ordered property adjustment order under the 2010 Act, CAT relief applies (treated like spouses/civil partners).
Jacob Law LLP, September 2025
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