Stamp Duty (historic), CGT

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Bronte

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Anyone know the historic rates on stamp duty for residential property. Around 92-95. (yes I have googled).

I'm doing up CGT and can't find how much it was.

Question 2. anyone have a handy CGT excel sheet to do the calculation. I've a very old one I created for myself. I'd like two versions, the one with the indexation and IEP to Euro. And a newer one without either of those.

Or just a print screen of a simple one.

Question 3. Can someone confirm a CGT loss on property in the same tax year, on any date, can be written off on a CGT profit in the same year. Even if the sale of the loss is after the sale of the profit. As far as I recall it's the date of contract is important here. But as it's the same year (contracts and transfer) I think the dates don't matter.
 
Q1:

Bronte said:
Anyone know the historic rates on stamp duty for residential property.
Click to expand...

See Appendix 1 here:

https://www.revenue.ie/en/tax-profe...y-manual/schedules/schedule1-to-SDCA-1999.pdf

Q3:

Bronte said:
Can someone confirm a CGT loss on property in the same tax year, on any date, can be written off on a CGT profit in the same year. Even if the sale of the loss is after the sale of the profit. As far as I recall it's the date of contract is important here. But as it's the same year (contracts and transfer) I think the dates don't matter.
Click to expand...

Correct. The important point is that the loss and gain arise in the same year of assessment, not which occurred first. Any excess loss can be carried forward to a future year if applicable. See Examples 1 & 2 here (nary a whisper of exact dates on which the loss and gain arose):-

If you make a loss

This page is an explanation of how losses affect CGT
www.revenue.ie www.revenue.ie
 
As noted on the other thread that link comes from here:

Home Tax and duty professionals Tax and duty manuals Stamp Duty Stamp Duty Manual

Next questions

- I'm doing up my CGT and need to know how much stamp duty I paid, so I went into the manual to this page. The calculation then is taking say 40K, per hundred is 4 pounds, there are 400 hundreds so a tax of 1400 IEP?
- I've a vague recollection that in those days you could reduce your stamp duty by allocating part of the purchase price to fixtures and fittings, and that I did that, but I've no clue how much. Would I be able to confirm with revenue how much I actually paid (my solicitor files are shredded), It would be a question of an amount of tax of about 100 IEP or so, so I guess I don't actually care to worry about it too much.

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