My son and his ex-partner bought a house a few years ago as equal partners in the mortgage and in the property title. The relationship ended quickly. My son remained living in the house and has paid the mortgage throughout.

He is now in a position to repay his ex-partner for their financial contribution to the house and wants to transfer the full title to himself. He has agreed terms with them.

My question is whether my son will now have to pay stamp duty on his ex-partner’s part of the house or whether an exemption can be applied?

The transfer of residential property will normally give rise to stamp duty for the person acquiring the property. The rate of stamp duty on residential properties of up to €1 million is 1 per cent.

A stamp duty exemption arises where a transfer is made between spouses or on foot of a formal court order on a separation or divorce under the Family Law Act where both parties were married or under civil partnership.

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As you do not state that your son and his ex-partner were married, their transfer may be eligible to qualify for an exemption of stamp duty under a court order issued under section 174 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010. In order for two people to be deemed “cohabitants” in such cases, they must have lived together in a committed relationship for more than two years if they have dependent children, or for five years otherwise.

However, you state that the relationship ended quite quickly, so such an order may not be available in this instance. We recommend that legal advice be taken in this case to confirm their position.

• Suzanne O’Neill is a tax partner at RSM Ireland
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