# Ireland 🇮🇪 — Property Due-Diligence Playbook

ISO2: `ie`. Status: ✅ Fully populated (researched 2026-04; Tier-A refresh 2026-07-03).

## Country profile

- **Postcode (Eircode)**: 7-character format `D02 X285` (Dublin) — first 3 chars routing key, last 4 unique identifier per address. Launched 2015.
- **Admin levels**: 4 provinces (historical) → 26 counties → **31 local authorities** (post-2014 reform)
- **Currency**: EUR (€)
- **Languages**: English (de facto); **Irish/Gaeilge** (constitutional first official language; **Gaeltacht** regions: parts of Donegal, Mayo, Galway, Kerry, Cork, Waterford, Meath)
- **Cadastre**: **Tailte Éireann** (formed 2023 by merger of Property Registration Authority + Ordnance Survey Ireland + Property Services Regulatory Authority)
- **Identifier**:
  - **Folio number** (Land Registry — modern system, 95% of country)
  - **Deed** (Registry of Deeds — older system, mostly older Dublin titles)
- **Ownership types**: **freehold** + **leasehold** (common in apartments + Dublin city)

## Section: `--price`

### Primary sources

- **Tailte Éireann**: `https://tailte.ie/`
- **Property Price Register (PPR)** (FREE, official sales register since 2010): `https://www.propertypriceregister.ie/`
  - Every residential sale since 2010 recorded; searchable by Eircode/town/county
- **Daft.ie** (largest listings): `https://www.daft.ie/`
  - Quarterly Daft Reports (rent + sales)
- **MyHome.ie**: `https://www.myhome.ie/` — second-largest
- **CSO (Central Statistics Office) RPPI** quarterly: `https://www.cso.ie/`
- **BPFI (Banking & Payments Federation Ireland)** — mortgage indices: `https://bpfi.ie/`
- **Revenue.ie** for tax + LPT data

### Listing platforms

- **Daft.ie** — DOMINANT
- **MyHome.ie** — second
- **Sherry FitzGerald**, **DNG**, **Savills**, **REA**, **Lisney**, **Hooke & MacDonald**, **Coonan** — agency networks

### 2025 price benchmarks (PPR + Daft + CSO)

| Region | Avg €/m² (apt) | Avg total (semi-detached) |
|---|---:|---:|
| **Dublin City Centre** | 5,500–9,000+ | 700,000–1,500,000+ |
| **Dublin South County** | 5,000–7,500 | 600,000–1,100,000 |
| **Dublin North County** | 4,500–6,500 | 480,000–800,000 |
| **Dublin commuter (Kildare/Wicklow/Meath)** | 3,500–5,000 | 380,000–600,000 |
| **Cork city** | 3,500–5,000 | 380,000–650,000 |
| **Galway city** | 3,500–5,000 | 380,000–650,000 |
| **Limerick / Waterford** | 2,500–3,500 | 250,000–420,000 |
| **Smaller cities** | 1,800–2,800 | 180,000–320,000 |
| **Rural Connemara / Donegal / Mayo** | 1,200–2,200 | 150,000–280,000 |

- **CSO RPPI (latest)**: national prices **+6.2% YoY to April 2026** (April 2026 data, source CSO RPPI April 2026 release). From the March 2026 release: Dublin +5.7%, outside Dublin +7.2%; national median dwelling price **€390,461** (12 months to March 2026, source CSO, published 13 May 2026). (2026-07-03 verified)

### Compute

1. €/m² = price / **GIA (Gross Internal Area)** — Irish standard
2. **PPR cross-check**: official sale prices since 2010 (every sale)
3. **Folio vs Deed** affects conveyancing speed + cost
4. **BER (Building Energy Rating)** A-G: B-rated minimum for many lenders 2026

### Key terms

- Folio = Land Registry title (modern system)
- Deed = Registry of Deeds title (older, mostly Dublin)
- BER = Building Energy Rating
- Eircode = postcode
- LPT = Local Property Tax
- HTB = Help-to-Buy

---

## Section: `--traffic`

### Sources

- **TII (Transport Infrastructure Ireland)**: `https://www.tii.ie/` — motorways + national roads
- **National Traffic Monitoring (NTM)** counts
- **OpenStreetMap** + Local authorities for regional/local roads

### Key term

**AADT** (same as UK) — Annual Average Daily Traffic.

### Verdict bands

- 🟢 < 1,000 v/d (boreens, residential)
- 🟡 1,000–8,000 v/d (R-roads, regional)
- 🟠 8,000–25,000 v/d (urban arterial, N-road)
- 🔴 > 25,000 v/d (M-road, M50, urban core)

---

## Section: `--tax`

### Annual property tax — LPT (Local Property Tax)

**MAJOR REVALUATION 2026-2030 cycle**:
- **Valuation date**: 1 November 2025
- **Filing deadline**: 7 November 2025 (extended to 12 Nov 2025)
- Applies to LPT charges 2026–2030
- **Bands widened by 20%** to soften impact of price rises
- **96% of properties remain in their existing band**
- **New base rate**: **0.0906%** (was 0.10286%)

#### LPT bands (2026-2030 cycle)

19 bands for properties valued up to €2.1M:

| Band | Value range | Annual LPT charge |
|---|---:|---:|
| 1 | €1–€240,000 | €95 |
| 2 | €240,001–€315,000 | €235 |
| 3 | €315,001–€420,000 | €333 |
| 4 | €420,001–€525,000 | €428 |
| 5 | €525,001–€630,000 | €523 |
| ... | ... | ... |
| 19+ | up to €2.1M | progressive |

**Above €2.1M**: 0.0906% on first €1.26M + 0.25% on €1.26M-€2.1M + 0.30% above

- Properties under €525k pay **€5–€25 extra**
- **LAVL** (Local Authority Variation): each county can adjust **±15%**
- Significantly lower than UK Council Tax
- (2026-07-03 verified; source [Revenue.ie LPT valuation bands and rates](https://www.revenue.ie/en/property/local-property-tax/valuing-your-property/valuation-bands-rates.aspx))

### Vacant Homes Tax (VHT)

- Additional charge on dwellings occupied <30 days in a chargeable period. **2026 rate = 7× the base LPT** (Finance Act 2024; was 3× 2022-23, 5× 2023-24). Self-assessed; separate from LPT. (2026-07-03 verified; source [Revenue.ie VHT rate](https://www.revenue.ie/en/property/vacant-homes-tax/apply/rate.aspx))

### Transaction taxes — Stamp Duty

**Residential** (revised 2024-2025):

| Band | Rate |
|---|---:|
| Up to €1,000,000 | **1%** |
| €1,000,001–€1,500,000 | **2%** |
| Above €1,500,000 | **6%** (from 2 October 2024) |
| Bulk-purchase (10+ residential properties in any 12 months, **apartments excluded**; s.31E SDCA 1999) | **15%** (raised from 10% w.e.f. 2 Oct 2024; 10% rate dated from 2021) |

- (2026-07-03 verified; source [Revenue.ie stamp duty rates](https://www.revenue.ie/en/property/stamp-duty/property/stamp-duty-property/rates.aspx))
- **First-time buyers**: same standard rates; **Help-to-Buy (HTB)** scheme provides separate up-to-€30k rebate
- **Commercial / non-residential**: **7.5% flat** (since 9 October 2019)

### Conveyancing

- **Solicitor fees**: **€1,500–€2,500** typical
- **Searches**: ~€100–€300
- **Land Registry fees**: €20–€910 (sliding scale)
- **Engineer's report**: €300–€600 (recommended)
- **VAT 23%** on professional fees

### Total transaction cost (buyer)

- Resale primary residence: ~**2–4%** typical (low compared to W. Europe)
- Commercial: ~9–10%
- High-value (>€1.5M): up to ~9%

### VAT

- New build houses: **13.5%**
- New/completed **apartments**: **9%** (temporary, 8 Oct 2025 – 31 Dec 2030; Budget 2026 — per Citizens Information; confirm current rate in the Revenue VAT rates database) (2026-07-03 verified)
- Existing: VAT-exempt; Commercial new builds: 23%

### Capital gains

- **CGT**: **33% flat**
- **Principal Private Residence (PPR) relief**: full exemption for owner-occupied primary
- **Annual personal exemption**: €1,270

### Capital Acquisitions Tax (CAT)

- **Inheritance/gift tax**: 33% above thresholds
- Group A (parent-child): **€400,000** threshold (from 2 October 2024 — Budget 2025; Finance Act 2024 s.107; was €335,000)
- Group B (sibling, niece/nephew): **€40,000** (was €32,500)
- Group C (other): **€20,000** (was €16,250)
- (2026-05-27 verified; source [Revenue.ie CAT thresholds](https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-thresholds.aspx))

### Local Authority charges

- **NPPR** (Non-Principal Private Residence) — abolished
- **Household Charge** (2012) — abolished, replaced by LPT
- Various commercial rates apply

### Future risk

- **LPT 2026-2030** locked
- **HTB scheme** extended through **31 December 2029** (Budget 2025) (2026-05-27 verified; source [Revenue.ie Help-to-Buy — how much can you claim](https://www.revenue.ie/en/property/help-to-buy-incentive/how-much-can-you-claim.aspx))
- **Stamp Duty** 6% above €1.5M relatively recent (2024)

---

## Section: `--rental`

### Long-term residential

- **RTB (Residential Tenancies Board)**: `https://www.rtb.ie/` — registration mandatory within 1 month of new tenancy
- **Rent controls — nationwide since 20 June 2025**: the Residential Tenancies (Amendment) Act 2025 extended Rent Pressure Zones to the whole country. **From 1 March 2026, RPZs are replaced by a permanent national rent-control system** (Residential Tenancies (Miscellaneous Provisions) Act 2026, No. 3 of 2026) covering all private + student-specific tenancies. Annual increase cap: **2% or CPI, whichever is lower**. **New-build private apartments** (construction commenced after 10 June 2025) are exempt from the 2% cap — CPI-linked only. New tenancies from 1 Mar 2026 run as **6-year "tenancies of minimum duration"**; landlords may reset to market rent only at the start of a new tenancy (not after a no-fault termination) or at the end of the 6-year cycle. **Large landlords** (4+ tenancies or a company) are barred from no-fault evictions for tenancies beginning on/after 1 Mar 2026. (2026-07-03 verified; source [RTB rental law changes from 1 March 2026](https://rtb.ie/renting/rental-law-changes-from-1-march-2/))
- **Cost Rental** scheme: state-subsidized below-market
- **Tenancy types**:
  - Tenancies of unlimited duration (since 11 June 2022)
  - Pre-existing fixed-term tenancies grandfathered
- **Notice periods strict**

### Short-let (Airbnb / tourist accommodation)

**Irish short-let tax framework** (NOT UK FHL — there is no Irish FHL regime; classification is per-facts via Revenue Case I trading vs Case V rental test):
- **Case I (trading) vs Case V (rental)**: facts-and-circumstances test on level of services, frequency, marketing. Case I treatment allows capital allowances 12.5% / 8 yrs on STR fittings.
- **DAC7 platform reporting**: Airbnb/Booking/Vrbo report host earnings to Revenue from 2024 onward.
- **Short-Term Letting Register (STLR)**: planned via the Short-Term Letting and Tourism Bill (General Scheme approved 15 Apr 2025). The Bill is **being progressed by the Department of Enterprise, Tourism and Employment and has not been introduced in the Oireachtas as of 2026-09-18**; Fáilte Ireland states registration "will open once the necessary legislation has been passed" and publishes **no opening or deadline date** (registration fees also unannounced). Hosts letting for ≤21 nights will have to register each unit and display a unique STL number. Currently no operational national register. (2026-09-18 verified; sources [Fáilte Ireland STLR page](https://www.failteireland.ie/registration-and-grading/short-term-letting-register-(STLR).aspx), [Oireachtas bill register](https://api.oireachtas.ie/v1/legislation?limit=400&bill_year=2026))

### Local short-let rules

- **RPZ-linked 90-day short-let planning rules**: RPZ designations were replaced by the national rent-control system on 1 Mar 2026 — verify current short-let planning restrictions with the local authority; national STLR register opens 1 Dec 2026. (2026-07-03)
- **EU Regulation 2024/1028**: short-term rental data-sharing — applicable from 20 May 2026

### Tax on rental

- **Income tax**: progressive 20-40%
- **USC (Universal Social Charge)** + **PRSI** Class S (**4.1 % from Jan 2025; 4.2 % from 1 Oct 2025; 4.35 % from 1 Oct 2026** — gradual pension-funding increase)
- **NLWT (Non-Resident Landlord Withholding Tax)**: tenant or designated collection agent must withhold **20%** of gross rent under the NLWT system, in force since **1 July 2023** (collection agent remits within 21 days via ROS/myAccount). (2026-05-27 verified; source [Revenue.ie NLWT](https://www.revenue.ie/en/property/rental-income/nlwt/index.aspx))
- **Revenue.ie eForm 11** for self-assessment
- **Rent-a-Room scheme**: up to **€14,000/yr tax-free** for rooms in primary residence

---

## Section: `--work=<profession>`

### Sources

- **Jobs.ie**, **Indeed.ie**, **LinkedIn IE**, **IrishJobs.ie**
- **Department of Social Protection** — INTREO offices: `https://www.gov.ie/en/organisation/department-of-social-protection/`
- **Profession bodies**: Engineers Ireland, RIAI, Law Society of Ireland, RICS Ireland, Medical Council, etc.

### Self-employment

- **Sole trader**: register at **Revenue** + Companies Registration Office (if business name)
- **Limited company**: min €1 capital
- **PRSI Class S** for self-employed
- **VAT registration**: from **€42,500 services / €85,000 goods** (2025-2026)
- **Tax return Form 11** annual

### Salary benchmarks (2025)

- Median annual gross:
  - Dublin: ~€48,000–€68,000
  - Cork / Galway: ~€42,000–€58,000
  - Smaller cities: ~€36,000–€48,000
- **National minimum wage**: €14.15/hr (from 1 Jan 2026); €13.50 (2025); €12.70 (2024) (2026-07-03 verified; source gov.ie / DETE)

---

## Section: `--risks`

### Primary national sources

| Source | URL | What it gives |
|---|---|---|
| **OPW (Office of Public Works) Flood Maps** | `https://www.floodinfo.ie/` | Interactive flood hazard maps |
| **Climate Ireland (EPA)** | `https://www.climateireland.ie/` | Climate adaptation |
| **Met Éireann** (meteorology) | `https://www.met.ie/` | Climate, weather, **storm naming** |
| **GSI (Geological Survey Ireland)** | `https://www.gsi.ie/` | Geology, **radon, sinkholes** |
| **EPA Radon Map** | `https://www.epa.ie/environment-and-you/radon/` | Radon affected areas |
| **MeteAlarm + Storm Naming** | per Met Éireann | Severe weather warnings |
| **Defective Concrete Block Scheme (DCBS)** | `https://www.gov.ie/en/department-of-housing-local-government-and-heritage/campaigns/defective-concrete-blocks-grant-scheme/` | Mica/pyrite remediation |

### Specific risks

- **Flooding**: significant — Cork (2009 + 2024), Limerick, Galway, Athlone (Shannon basin)
  - **Storm Éowyn 24 January 2025**: record damage; Met Éireann red warnings; M50 closed; 1M+ without power
  - **Storm Bert** + **Storm Babet** 2023-2024
- **Coastal erosion**: west coast (Atlantic), east coast (storm surges)
- **Storms**: Atlantic depressions; **Storm Éowyn 2025** record damage; storm naming since 2015
- **Earthquake**: very low — Ireland on stable shield
- **Radon**: SIGNIFICANT — Galway, Sligo, Mayo, parts of Donegal, Wicklow have **High Radon Areas**
  - **EPA reference level**: 200 Bq/m³ (homes)
  - **Mandatory testing zones** progressively expanding
- **Pyrite + Mica**: **Defective Concrete Block scandal**:
  - 2017 onwards
  - **~5,000+ homes affected** in Mayo, Donegal, parts of Sligo (and Limerick, Clare)
  - **DCBS scheme**: state-funded remediation up to €420,000 per home; 2024-2025 expansions
- **Bog subsidence**: peat-soil areas (Midlands, parts of West)
- **Coastal flooding** + sea-level rise

### Build-era hazards

| Era | Hazards |
|---|---|
| **Pre-1900** | Solid-wall construction, no DPC, lead, no insulation |
| **1900–1960s** | Cavity-wall variability, asbestos cement |
| **1970s–1990s** | Standard cavity-wall, some asbestos |
| **2000s+** | Building Regulations strict |
| **2005-2017 (mica era)** | **Defective concrete blocks** — Mayo/Donegal/Sligo specifically |
| **Post-2014** | Strict; **NZEB (Near Zero Energy Buildings)** since 2021 |

### Mandatory at sale

| Document | Required because | Validity |
|---|---|---|
| **BER** (Building Energy Rating) | Required since 2009 | 10 years |
| **Title (Folio or Deed)** documentation | At sale | Per case |
| **LPT clearance** | Tax compliance | Annual |
| **Survey** strongly recommended | Pyrite/Mica check in Mayo/Donegal especially | Per case |
| **Engineer's report** | Recommended for older + suspected defective block | Per case |
| **PSDP / safety file** | Buildings post-2006 | Per case |

### Climate change projections (Climate Ireland)

- +1.5–3.5 °C by 2050 (RCP scenarios)
- Sea-level rise: +20–80 cm by 2100
- Increased winter rainfall + summer drying
- More extreme storm events
- Coastal flooding risk elevated

---

## Section: `--mains`

### Sources

- **Uisce Éireann (Irish Water)**: `https://www.water.ie/` — national water utility (since 2014, formerly Irish Water; renamed 2023)
- Local authority sewer/drainage support
- **Group Water Schemes (GWS)** — rural community water supply systems (~7% of population)

### Verification

- Most populated areas: **Uisce Éireann mains** universal
- Rural west coast / Connemara / Mayo / Donegal: often **GWS or own well + septic**
- **Septic Tank Inspection Scheme** since 2013 — registered + inspected
- **DBO concerns** (septic discharge to surface water) — must be compliant under Water Services Acts 2007-2017

### Costs

| Scenario | Cost (€) |
|---|---:|
| Uisce Éireann connection | 5,000–15,000 |
| Mains-line extension | 15,000–60,000+ |
| Septic compliant replacement | 6,000–18,000 |
| Group Water Scheme connection | 3,000–10,000 |
| Bored well | 5,000–12,000 |

---

## Cost benchmarks (IE 2026)

| Work | Cost (€) |
|---|---:|
| BER cert | 150–300 |
| Solicitor (conveyancing) | 1,500–2,500 |
| Searches + Land Registry | 100–910 |
| Engineer's report | 300–600 |
| Stamp duty (residential, €400k) | 4,000 |
| **Total transaction cost (residential primary, ≤€1M)** | **~2–4%** of price |
| **Total transaction cost (residential >€1.5M)** | **~7–9%** |
| **Total transaction cost (commercial)** | **~9–10%** |
| **Pyrite/Mica remediation** | **100,000–420,000+** (DCBS-eligible) |
| Septic to mains | 5,000–15,000 |
| Roof slate (200 m²) | 25,000–50,000 |
| Energy retrofit (Class C → A) | 30,000–80,000 |
| Radon mitigation | 1,500–5,000 |
| Asbestos removal | 1,500–8,000 |

## Active fiscal incentives (2025-2026)

- **Help-to-Buy (HTB)**: up to **€30,000** rebate for first-time buyers (extended through 2025)
- **First Home Scheme** (shared equity): up to 30% of price; reduces mortgage burden
- **Local Authority Affordable Purchase (LAAP)**: discounted home purchase
- **SEAI Better Energy Homes**: heat pump, insulation, solar grants
- **Better Energy Warmer Homes**: free upgrades for low-income
- **Defective Concrete Blocks Scheme (DCBS)**: up to €420,000 remediation
- **Rent Tax Credit**: €1,000 (single) / €2,000 (jointly assessed) — extended to end of 2028 (Budget 2026). (2026-07-03 verified; source Revenue.ie rent-credit)
- **Mortgage Interest Tax Credit**: relief on 2025-2026 interest increase vs 2022; 2025 max €1,250/property, 2026 max €625/property (tapering out; per Citizens Information Budget 2026 — confirm at Revenue.ie). (2026-07-03 verified)

## Common listing platforms

- **Daft.ie** — biggest
- **MyHome.ie** — second
- **Sherry FitzGerald, DNG, Savills, REA, Lisney, Hooke & MacDonald, Coonan**

## Caveats unique to IE

- **Eircode** (since 2015) — most reliable address identifier; many older systems still use townland+county
- **Tailte Éireann merger 2023** — consolidated Property Registration Authority + Ordnance Survey + PSRA — historic landings under different systems
- **No Irish FHL regime** — short-let classification is per-facts via Revenue Case I (trading) vs Case V (rental) test; DAC7 platform reporting from 2024; Short-Term Letting Register (STLR) opens 1 Dec 2026 (see Short-let section)
- **LPT revaluation 2026-2030** — new bands, base rate 0.0906%, 96% stay in band
- **Pyrite/Mica defective blocks scandal** — Mayo, Donegal, parts of Sligo, Clare, Limerick
  - DCBS up to €420,000 remediation
  - Some properties uninhabitable
  - Engineer survey strongly recommended in affected counties
- **Folio vs Deed registration** — Dublin city often Deed; rest of country Folio. Different processes.
- **Group Water Schemes**: rural water often community-managed (separate from Uisce Éireann)
- **Capital Acquisitions Tax (CAT)** on inheritance/gifts — important for family transfers
- **Help-to-Buy (HTB)** scheme for first-time buyers (€30k rebate cap)
- **First Home Scheme + LAAP** combined creates complex affordability math
- **Ribbon development restrictions** in many counties (rural one-off houses)
- **An Bord Pleanála** appeals process can stall sales/extensions
- **Storm Éowyn 24 January 2025** as recent reform-driver event
- **No NPPR / Household Charge anymore** — only LPT
- **Rent-a-Room scheme** €14,000/yr tax-free
- **Stamp duty 6% above €1.5M** introduced 2024
- **Bulk-purchase 15% stamp duty** anti-investor measure (10+ residential properties, apartments excluded)

## Reddit / forum sources

- **r/ireland** — biggest community
- **r/AskIreland**, **r/IrishTrucks**
- **r/PersonalFinanceIreland** — mortgage + tax discussion
- **r/Galway**, **r/Cork**, **r/Dublin**
- **Boards.ie** forum — Property + AAM
- **AskAboutMoney.com** — financial advice
- **Daft Reports** — quarterly market analysis

## Verification authorities

| Authority | When to call |
|---|---|
| **Tailte Éireann** | Title verification, Folio/Deed |
| **Local authority planning** | Permits, planning history |
| **Local authority building control** | Building regs compliance |
| **Local authority LPT** | Property charge |
| **Uisce Éireann** | Mains drains |
| **OPW** | Flood risk |
| **GSI** | Radon, geology |
| **Revenue.ie** | LPT, CGT, CAT |
| **RTB** | Tenancy registration |

## Source URL templates

| Source | URL pattern |
|---|---|
| Tailte Éireann | `https://tailte.ie/` |
| Property Price Register | `https://www.propertypriceregister.ie/` |
| Daft.ie | `https://www.daft.ie/<county>/` |
| MyHome.ie | `https://www.myhome.ie/` |
| OPW Flood Maps | `https://www.floodinfo.ie/` |
| Climate Ireland | `https://www.climateireland.ie/` |
| GSI (radon, geology) | `https://www.gsi.ie/` |
| EPA Radon | `https://www.epa.ie/environment-and-you/radon/` |
| Revenue.ie LPT | `https://www.revenue.ie/en/property/local-property-tax/` |
| RTB rental register | `https://www.rtb.ie/` |
| Uisce Éireann | `https://www.water.ie/` |
| Met Éireann | `https://www.met.ie/` |
| BER register | `https://ndber.seai.ie/PASS/BER/Search.aspx` |
| TII traffic | `https://www.tii.ie/` |

## Status

✅ **Fully populated** (initially populated 2026-04-25).
**Last verified**: 2026-07-03 (Tier-A quarterly refresh — fast-moving claims re-verified; structural sections unchanged; the STLR row and the `--rental` IE row were fully re-verified and re-stamped 2026-09-18 per the Failte Ireland STLR page + the Oireachtas bill register — the rest of the playbook keeps the 2026-07-03 date).
**Coverage check**: pricing, traffic, tax (LPT 2026 + stamp duty + VHT), rental, work, risks (incl. mica/pyrite + Storm Éowyn), mains all have primary government sources + cost benchmarks + caveats.
**Confidence**: HIGH for LPT 2026-2030 cycle (gov.ie + Revenue.ie + irishtaxhub all confirm 0.0906% rate, 1 Nov 2025 valuation, 20% band widening, 96% stay-in-band); HIGH for stamp duty 6% above €1.5M from 2024; HIGH for DCBS €420k cap. MEDIUM for Storm Éowyn long-term insurance/property pricing impact (still emerging).

## Extension TODOs

- [ ] Per-county LPT LAVL adjustments (post-2026 revaluation)
- [ ] Pyrite/Mica defective block scheme (DCBS) eligibility per address
- [ ] Per-county RPZ maps + rent caps
- [ ] Group Water Scheme verification per address
- [ ] STLR registration workflow (Fáilte Ireland register opens 1 Dec 2026)
- [ ] Folio vs Deed system per county
- [ ] EU 2024/1028 Irish transposition (May 2026)
- [ ] Help-to-Buy + LAAP + First Home Scheme decision tree
- [ ] Storm Éowyn 2025 affected property zones
- [ ] Tailte Éireann post-merger lookup workflows