Non-Household transactions are residential dwelling transactions made by private companies, charitable organisations, and state institutions. The Residential Property Transactions by Non-Households publication provides a breakdown of Non-Household transactions by NACE Sector, and Territory of the participating organisations. Further, it contains a breakdown of transactions between and within the household and non-household residential property sectors.
The principal data source is Stamp Duty Returns made to the Revenue Commissioners. All transfers of ownership of residential properties in the State must be referred to the Revenue Commissioners for stamp duty assessment under the Stamp Duties Consolidation Act (SDCA) 1999. The data collected includes the address of the property and the sales price.
These data are matched by the CSO to Building Energy Rating (BER) data, compiled by the Sustainable Energy Authority of Ireland (SEAI). Under Statutory Instrument (S.I.) No. 243 of 2012, all residential property for sale must disclose their BER assessment (with some very minor exceptions). The BER data includes the property address, the total floor area (m2) and the dwelling type (apartment, detached house, semi-detached house, etc.). The BER data are matched to the stamp duty data using an address matching algorithm (or Eircodes, where available on both datasets).
The stamp duty returns are also matched by the CSO to the GeoDirectory (again using an address matching algorithm or Eircodes). The GeoDirectory provides the Small Area code of the property, which is used to link the property to the Haase-Pobal (HP) deprivation index.
The stamp duty data contains a data field that nominally indicates whether the transaction is a market or non-market transaction (as well as a field for reporting the estimated market value of the property). However, the market indicator field is not considered entirely reliable (for example, there are transactions between family members for relatively low prices which are declared market transactions). Instead, a transaction is deemed to be a market one if there is no declared relationship between the buyer and the seller, if the sales price is at least €25,000 and if certain other specific conditions are met.
| Particulars | Market | Non-Market |
| Instrument |
Conveyance / Transfer of Property | Exchange of Property |
| Long Term Lease (over 100 years) | Short Term Lease (less than 100 years) | |
| Relationship | None | Any Relationship |
| Consideration Information |
Consideration >= €25,000 and Consideration >= Declared Market Value | Consideration < €25,000 |
| Consideration < Declared Market Value | ||
| Tax Relief |
No Tax Relief/Other Tax Relief |
Transfer between spouses/civil partners |
| Certain transfers following the dissolution of a marriage/civil partnership | ||
| Transfer by Housing Authorities and affordable homes partnerships | ||
| Certain transfers for cohabitants |
A new dwelling is defined as a dwelling that has not previously been inhabited. The status of the dwelling is clearly indicated on the Stamp Duty dataset.
A breakdown by dwelling type (House or Apartment) is also available for market transactions. In approximately one in every four cases, the dwelling type has been imputed on its other known characteristics. Therefore, these statistics should be seen as estimated rather than definitive results.
The Residential Property Transactions by Non-Households release is published on an annual basis. Prior to the 2023 information being published as a stand-alone release, the information was included in an annual chapter of the RPPI release.
Volume is the number of dwellings transacted (more than one dwelling can be purchased in a single transaction).
Value is the total value of all dwellings transacted.
Mean price is the value divided by the volume.
Median price is the price threshold separating the most expensive half of transaction prices from the least expensive half of transaction prices. Median prices are obtained by ranking all transactions from the most expensive to the least expensive. The price that ranks exactly in the middle is the median price.
Executions refer to the month the property was legally transferred.
Filings refer to the month the Stamp Duty Return was submitted to the Revenue Commissioners.
Executions statistics are the definitive guide to residential property sales. However, they are necessarily incomplete for a period (until all the relevant Stamp Duty Returns have been filed). Execution statistics are preliminary and subject to revision until 12 months have elapsed.
Filing statistics only represent administrative activity. However, filing statistics are not subject to revision and therefore may serve as useful lead indicators for broader developments in the residential property sector.
NACE is a Statistical Classification of Economic Activities developed in the European Community. NACE is an acronym derived from the French title 'Nomenclature générale des Activités économiques dans les Communautés Européennes'. The current version of NACE classification that is used is Rev. 2 - a more detailed breakdown of this can be found here.
An economic activity takes place when resources such as capital goods, labour, manufacturing techniques or intermediary products are combined to produce specific goods or services. NACE coding is based on the 'principal activity' of an organisation, where most of the gross value is added. An organisation should be classified to the category that best describes their activity - e.g. for NACE Rev. 2, a property management company is coded as 68 'Real Estate Activities'.
The Non-household NACE coding process is based on the business/organisation name per the stamp duty record. The two-digit NACE code (e.g. 68 above) is then derived from the CSO Business Register or Companies Registration Office (CRO) listing. These codes are then aggregated up to NACE sector level – e.g. 68 'Real Estate Activities' is coded in the NACE section Real Estate (L).
The full breakdown of NACE sectors used in the Residential Property Transactions by Non-Households publication is:
Each non-household transaction is coded by territory based on the address of the organisation involved in the transaction, as recorded on the stamp duty return. 'British Crown Dependencies' consists of the Bailiwick of Jersey, the Bailiwick of Guernsey and the Isle of Man; 'Other Europe' consists of Europe excluding Ireland, Northern Ireland, Great Britain and the British Crown Dependencies; 'North America' consists of Canada, USA, Mexico, Central America and the Caribbean.
To protect the confidentiality of individual companies or institutions some statistics have been suppressed. Suppression occurs for either primary or secondary reasons: Primary suppression occurs when a single company or institution accounts for over 80% of the transactions in a particular statistical cell, or two companies account for over 90%. Secondary suppression occurs to prevent the contents of a primarily suppressed cell being inferred from a statistical total.
Learn about our data and confidentiality safeguards, and the steps we take to produce statistics that can be trusted by all.