{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://askcalculators.com/ie/stamp-duty/schema.json",
  "title": "Property Transfer Tax Planner — Ireland inputs",
  "description": "England and Northern Ireland SDLT, Scotland LBTT and Wales LTT use distinct researched schedules. Relief and surcharge eligibility must be checked first. Ireland uses researched residential, qualifying apartment-block, non-residential and bulk-acquisition schedules. Canada adds seven provincial references, Toronto municipal bands, 49 Nova Scotia municipalities and two named Quebec city schedules; other Quebec municipalities and unsupported transfers require a separately verified manual amount. EUR planning view; stated limitations apply.",
  "type": "object",
  "properties": {
    "price": {
      "title": "Property consideration",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 300000,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "EUR",
      "x-unit": "currency"
    },
    "method": {
      "title": "Schedule or verified manual amount",
      "type": "string",
      "default": "ie-residential",
      "enum": [
        "manual",
        "ca-residential",
        "uk-residential",
        "ie-residential",
        "ie-apartment-block",
        "ie-non-residential",
        "ie-bulk-residential"
      ],
      "x-optionLabels": {
        "manual": "Verified transfer-tax amount",
        "ca-residential": "Canada: dated ordinary residential transfer",
        "uk-residential": "UK ordinary residential purchase",
        "ie-residential": "Ireland: ordinary residential consideration",
        "ie-apartment-block": "Ireland: qualifying 3+ apartments in one block",
        "ie-non-residential": "Ireland: non-residential consideration",
        "ie-bulk-residential": "Ireland: qualifying bulk residential acquisition"
      }
    },
    "propertyNation": {
      "title": "UK property nation",
      "type": "string",
      "default": "england",
      "enum": [
        "england",
        "northern-ireland",
        "scotland",
        "wales"
      ],
      "x-optionLabels": {
        "england": "England",
        "northern-ireland": "Northern Ireland",
        "scotland": "Scotland",
        "wales": "Wales"
      }
    },
    "firstTimeBuyer": {
      "title": "All first-time buyer relief conditions independently verified",
      "type": "boolean",
      "default": false
    },
    "additionalProperty": {
      "title": "Higher/additional-property charge applies after checking ownership and replacement rules",
      "type": "boolean",
      "default": false
    },
    "nonResident": {
      "title": "England/NI non-resident surcharge applies under the SDLT test",
      "type": "boolean",
      "default": false
    },
    "verifiedTax": {
      "title": "Manual: transfer tax from the applicable authority",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "EUR",
      "x-unit": "currency"
    },
    "surcharge": {
      "title": "Manual: verified additional percentage-point surcharge",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 100,
      "x-step": 0.1,
      "x-unit": "percent"
    },
    "relief": {
      "title": "Manual: independently verified relief amount",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "EUR",
      "x-unit": "currency"
    },
    "rulesConfirmed": {
      "title": "Current ordinary individual-purchase rules verified; no company, mixed-use, lease-rent, linked or transitional case",
      "type": "boolean",
      "default": false
    }
  },
  "required": [
    "price",
    "method",
    "propertyNation",
    "verifiedTax",
    "surcharge",
    "relief"
  ],
  "additionalProperties": false,
  "x-askcalculators": {
    "version": "20.16.0",
    "calculatorUrl": "https://askcalculators.com/ie/stamp-duty/",
    "queryExample": "https://askcalculators.com/ie/stamp-duty/?price=300000&method=ie-residential&propertyNation=england&firstTimeBuyer=0&additionalProperty=0&nonResident=0&verifiedTax=0&surcharge=0&relief=0&rulesConfirmed=0",
    "migrationStatus": "new",
    "reviewStatus": "pending",
    "pageStatus": "live",
    "workStatus": "pending",
    "formula": {
      "expression": "Apply the selected nation’s marginal bands; apply eligible first-time buyer bands, then its additional-property/non-resident rule. Manual mode uses entered tax + price × surcharge − relief.",
      "note": "Inputs are converted to canonical units before evaluating this stated formula."
    },
    "quality": {
      "availability": "live",
      "technicalReviewRecord": "/reviews/v20-ie-stamp-duty.json",
      "qualifiedReview": "pending",
      "qualifiedReviewer": null,
      "qualifiedReviewDate": null,
      "formulaVersion": "20.16.0",
      "referenceCoverage": "references-listed",
      "releaseTestScope": "Catalog and regression checks are not a professional formula audit; consult release evidence.",
      "historicalMetadataDate": "",
      "historicalMetadataNotice": "The imported date is not evidence of a completed human review."
    },
    "outputs": {
      "baseTax": {
        "title": "Standard or relief-adjusted base tax",
        "type": "number",
        "x-format": "currency",
        "x-currency": "EUR",
        "x-digits": 2
      },
      "transferRelief": {
        "title": "Conditional transfer-duty relief (Canada only)",
        "type": "number",
        "x-format": "currency",
        "x-currency": "EUR",
        "x-digits": 2
      },
      "refundableCredit": {
        "title": "Later refundable Quebec income-tax credit (not deducted from duty)",
        "type": "number",
        "x-format": "currency",
        "x-currency": "EUR",
        "x-digits": 2
      },
      "tax": {
        "title": "Modeled total transfer tax",
        "type": "number",
        "x-format": "currency",
        "x-currency": "EUR",
        "x-digits": 2,
        "x-primary": true
      },
      "cashRequired": {
        "title": "Price plus modeled transfer tax",
        "type": "number",
        "x-format": "currency",
        "x-currency": "EUR",
        "x-digits": 2
      }
    }
  }
}