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Floor Area Certification

Where a house/apartment is provided for sale (usually this means where it is to be purchased from a builder / developer), and is within the specified floor area limits  ( not less than 38 sq.m – and not more than 125 sq.m.) the developer/vendor must obtain may obtain a Floor Area Compliance Certificate (FACC) to enable the purchaser to obtain stamp duty exemption. 

 This Certificate confirms that the floor area of the house is within the specified limits, ( not less than 38 sq.m. and not more than– 125 sq.m.) and  complies with the standards of construction as set down by the Minister for the Environment, Heritage and Local Government in the Housing (Floor Area Compliance Certificate Inspection) Regulations 2004 (S.I.No.128 of 2004) and in this explanatory memorandum, provided the house has beenis built strictly in accordance with the plans submitted to the Department. 

 The Floor Area Compliance Certificate (FACC) replaces what was generally known as the Floor Area Certificate (FAC), which applied prior to 1 April 2004, for stamp duty exemption purposes.  The issuing of a Floor Area Compliance Certificate involves no warranty as to the standards of construction of the house(s)/apartment(s) to which it relates.

Stamp Duty 

If the floor area of a house/apartment is within 38 sq.m.-125 sq.m. (the specified limits), a  floor area compliance certificate is required to obtain exemption from stamp duty on the purchase of a new house/apartmentA floor area compliance certificate replaces what was generally known as the floor area certificate (FAC), which was issued prior to 1 April 2004, for stamp duty purposes. 

It should be noted that the issuing of a floor area compliance certificateFloor Area Compliance Certificate does not certify that the claimant is entitled to stamp duty relief as entitlement to such relief is dependent on compliance with other requirements of the relevant stamp duty legislation.  

Enquiries regarding stamp duty should be made to the Revenue Commissioners. Telephone 01- 6792777.

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