Frequently Asked Questions

What is e-Stamping?

e-Stamping is the Revenue's latest on-line pay-and-file service in ROS. If you are registered as a business cert holder to use ROS, you can use e-Stamping to file stamp duty returns electronically, to make on-line payments to Revenue and to receive a stamping certificate. You will be able to file a stamp duty return, pay the stamp duty and receive the stamp in the same on-line transaction. If you are registered for ROS, you can access e-Stamping anywhere, anytime to file a stamp duty return and payment.

What is meant by "Category of Instrument" ?

Categories of instruments are the types of instruments chargeable to stamp duty under or by reference to various Heads of Charge, as provided for in Schedule 1 of the Stamp Duties Consolidation Act 1999. In the e-Stamping system, an instrument is linked to the Head of Charge when the filer selects a category for the instrument being stamped. This selection is made at the beginning of the process of filing a return. It is essential that the correct category of instrument is selected so that the return is linked to the correct Head of Charge and the filer is presented with the correct on-line screens for completion.

Information on the Heads of Charge is available in the Notes for Guidance on the Stamp Duties Consolidation Act, 1999. In addition, information on the different categories of instrument can be found under the e-Stamping Guidance Notes. The guidance note summarises information on the categories of instrument available for selection on the stamp duty return. It includes information on certain instruments that are exempt from stamp duty and, consequently, that do not require a return to be filed.

Conveyance / Transfer of Property

This category includes instruments that convey, transfer or assign (whether on sale or by way of gift) an interest in property. The category covers all residential, non-residential and mixed-use property. It includes also instruments or contracts which are deemed by specific legislation to be chargeable as conveyances/transfers on sale. Examples of such deemed charges are:

  • Contracts chargeable under Section 31 of the Stamp Duties Consolidation Act 1999 (e.g. Business Asset Purchase Agreements, etc.)
  • Partitions chargeable under Section 38 of the Stamp Duties Consolidation Act 1999 and
  • Releases or Surrenders on Sale.

Long Term Lease greater than 100 years

This category covers instruments that create leasehold interests with a term greater than 100 years. Typical instruments falling under this category would be leases of new apartments or commercial buildings/offices. Stamp Duty is chargeable both on the rent and on any premium (i.e. a sum of money other than rent paid for the granting of the lease). Any premium paid for the grant of a lease is chargeable at the relevant ad valorem Stamp Duty rate. The standard rate for leases with a term greater than 100 years is 12% of the rent reserved.

Conveyance / Transfer of any Stocks or Marketable Securities

This category includes instruments that convey or transfer stocks / shares / marketable securities which are chargeable with Stamp Duty at 1%. This category includes both sales and gifts of stocks / shares / marketable securities.

Please note, for instruments executed on or after 24th December 2008, where

  • the consideration or market value of the stock/shares does not exceed €1,000 and
  • the instrument contains a certificate that the transaction does not form part of a larger transaction or of a series of transactions

the instrument is exempt from stamp duty and a return does NOT need to be filed (Section 87 Finance (No. 2) Act 2008).

Short Term Lease (less than or equal to 100 years)

This category covers instruments which create leasehold interests with a term less than or equal to 100 years. Typical instruments falling under this category would be short-term residential leases, agricultural leases or standard commercial leases. Stamp duty is chargeable both on the rent and on any premium (i.e. a sum of money other than rent paid for the granting of the lease). Any premium paid for the grant of a lease is chargeable at the relevant ad valorem Stamp Duty rate.

The standard rate for leases with a term of less than or equal to 35 years is 1% of the rent reserved. Where the term exceeds 35 years and is less than or equal to 100 years the rate of duty is 6%. However, residential leases for less than 35 years, with an annual rent not exceeding €30,000 are currently exempt and a return does NOT need to be filed for such leases.

Exchanges

This category refers to an instrument that gives effect to an exchange of properties where both properties in the exchange are conveyed in the same instrument. Stamp duty is chargeable on the market value of each of the properties exchanged and a single Stamp Certificate will issue in relation to the instrument.

If the exchange is given effect by two or more instruments, each of the instruments should have a return filed separately under the category "Conveyance/Transfer of Property". Each instrument is chargeable to stamp duty on the market value of the property transferred by the instrument and a separate Stamp Certificate will issue for each instrument.

Exchanges of property are chargeable with stamp duty under the provisions of Section 37 of the Stamp Duties Consolidation Act of 1999. The rates applicable are the same as those for a Conveyance/Transfer/Assignment of property.

Conveyance/Transfer/Lease of Multiple Properties on a single instrument

This category refers to instruments that give effect to the transfer/conveyance of multiple properties, i.e., where more than one property is conveyed in a single instrument. It does not cater for transfers of mixed-use property which are catered for under the category "Conveyance/Transfer of Property". The filer will be prompted to enter details for each property that is conveyed.

It should be noted that stamp duty is still chargeable at the aggregate rate/s applicable to the larger transaction as a whole. This should be indicated later in the return by ticking the box on the 'Instrument & Party Details' screen (or section of the paper return) confirming that the instrument forms part (or the whole) of a larger transaction or series of transactions. If the filer is filing the return on-line, the e-Stamping system will then prompt the filer to indicate the aggregate consideration of the transaction for residential and/or non-residential property and will calculate the duty accordingly. The paper-filer must indicate this information and make the calculation manually on the paper return.

Conveyance Not Liable

The "Conveyance Not Liable" category relates only to those instruments specifically excluded from a charge to Stamp Duty under Schedule 1 of the Stamp Duties Consolidation Act 1999. Instruments falling within this category do not, in the normal course, require to be stamped as they do not come within the scope of the Heads of Charge in Schedule 1 of the Stamp Duties Consolidation Act, 1999. Such instruments should be submitted for stamping, (i.e., a return should be filed) only where there is a doubt regarding the stamp duty treatment. The following are some examples of instruments that are included under this category and which do not currently attract a charge to either ad valorem stamp duty or fixed stamp duty. Therefore, these instruments do not require to be stamped and a stamp duty return is not required for them.

  • Deed of Conveyance/Transfer where no beneficial interest passes (excluding Conveyance/Transfer on sale or by way of gift)
  • Deed of Appointment of new trustees
  • Declaration of Trust which declares a bare trust in favour of the existing beneficial owner
  • Deed of Conveyance/Transfer by the beneficial owner to a trustee/nominee to hold on behalf of the beneficial owner
  • Deed of Conveyance/Transfer by a trustee/nominee, holding on behalf of the beneficial owner, to the beneficial owner

Please note - This category does not apply to instruments that are stampable but are entitled to exemption or relief from duty. Returns for all such instruments should be submitted under the categories "Conveyance/Transfer of Property" or "Conveyance/Transfer of any Stocks or Marketable Securities" as normal in order to claim the relief and/or exemption applicable.

Mortgage

Mortgages executed on or after 7th December 2006 are not liable to Stamp Duty and a return is not required. However, a return is required for the following

  • Deeds of Mortgage executed before 7th December 2006, where the amount secured exceeds €254,000 - liable to Stamp Duty at a rate of 0.10% of the total amount secured, subject to a maximum charge, or cap, of €630.00.
  • An Equitable Mortgage or a Transfer/Assignment of Mortgage executed before 7th December 2006 - liable to Stamp Duty at a rate of 0.05% of the total amount secured, subject to a maximum charge, or cap, of €630.00.

Policy of Insurance

An assignment of a policy of insurance is liable to a Stamp Duty charge at 0.10% on the consideration paid (or on the surrender value of the policy in the case of a gift) as of the date of the assignment. Such instruments should be entered under the category "Policy of Insurance".

Certain Policies of Insurance, other than life insurance policies, attract a fixed duty charge of €1.00 when the policy is issued. However, this duty is normally paid by the issuing insurer under a composition agreement with the Revenue Commissioners. Where the duty has been paid in this manner, these instruments do not need to be stamped or presented to the Revenue Commissioners and a return is not required.

CRO Form B6 (Form 52)

Section 58 of the Companies Act of 1963 requires that, where a contract relating to the issue of shares for a consideration other than cash has not been reduced to writing, a Form B6 (Form 52) must be completed and filed with the Companies Registration Office, setting out the details of the contract. Under Section 58(2) of the Companies Act 1963, a Form B6 (Form 52) is deemed to be an instrument for Stamp Duty purposes and may attract a charge to Stamp Duty under Section 31 of the Stamp Duties Consolidation Act 1999. A stamp duty return must be filed for this category of instrument.

Share Warrant

An instrument which falls within this Head of Charge, as set out in Schedule 1 of the Stamp Duties Consolidation Act 1999, is liable to Stamp Duty at a rate of 3 times the amount of ad valorem Stamp Duty which would be chargeable on a deed transferring the share(s) or stock for the nominal value of such share(s) or stock. A stamp duty return must be filed for this category of instrument.

Fixed Duty

This category provides for instruments which are currently liable or were previously liable to the €12.50 fixed duty charges in Schedule 1 of the Stamp Duties Consolidation Act 1999. Instruments falling within the category "Fixed Duty" do NOT require to be stamped unless they were executed before the date when the relevant fixed duty charge was abolished.

With the exception of (g) below, all of these fixed duty charges have been abolished over time. Also, certain instruments executed on or after 25 March 1999 and before the abolition of the relevant Head of Charge, were exempt from the fixed duty charge where the instruments were appropriately certified.

In summary, instruments categorized as 'Fixed Duty' do NOT require to be stamped and have a stamp duty return filed for them, where

  • The instrument was executed after the date the fixed duty charge was abolished or
  • The instrument was exempt before the fixed duty charge was abolished

Examples of Fixed Duty Heads of Charge

  1. Conveyance or Transfer of any kind not hereinbefore described in Schedule 1 of the Stamp Duties Consolidation Act 1999 (i.e. not on sale/mortgage). This Head of Charge was abolished for instruments executed on or after 2 April 2007 and prior to abolition there was an exemption from the fixed duty charge where the instrument was duly certified.
  2. Deed of any kind whatsoever not described in Schedule 1 of the Stamp Duties Consolidation Act 1999 (relating to immovable property situated in the State or stocks or marketable securities of a company having a register in the State). This Head of Charge was abolished for instruments executed on or after 25 March 1999.
  3. Exchange (other than an exchange chargeable under Section 37 of the Stamp Duties Consolidation Act, 1999). This Head of Charge was abolished for instruments executed on or after 2 April 2007 and prior to abolition there was an exemption from the fixed duty charge where the instrument was duly certified.
  4. Release or Renunciation (not on sale/mortgage). This Head of Charge was abolished for instruments executed on or after 2 April 2007 and prior to abolition there was an exemption from the fixed duty charge where the instrument was duly certified.
  5. Surrender (not on sale/mortgage). This Head of Charge was abolished for instruments executed on or after 2 April 2007 and prior to abolition there was an exemption from the fixed duty charge where the instrument was duly certified.
  6. Collateral Mortgage (where the principal instrument is stamped with the appropriate duty) - a collateral fixed duty charge of €12.50 arises. If there is no stamp duty charge on the principal instrument, a collateral fixed duty charge of €12.50 does not arise. Please note, there is no Stamp Duty charge on mortgages executed on or after 7th December 2006 and thus no fixed duty charge arises on collateral instruments relating to a principal mortgage executed on or after this date.
  7. Lease where the Agreement for Lease is stamped with ad valorem duty (See Section 50 & Schedule 1 of the Stamp Duties Consolidation Act1999). This type of instrument is still liable to the €12.50 fixed duty charge and a stamp duty return should be filed.

Back to Top

What is a Stamp Duty Return ?

The stamp duty return is a form that, when completed properly, provides all the information required by Revenue to assess the stamp duty liability and to stamp an instrument. The return is a statutory requirement and may be completed and filed with Revenue in electronic or paper format. An instrument cannot be stamped in the absence of a properly completed return. The information contained in the stamp certificate is based on the information provided by the return.

What is a Stamp Certificate ?

The stamp certificate is the new form of stamp that has replaced the foil/hologram stamp form since 30th December 2009. Unlike the foil/hologram stamp, which was heat-sealed onto the instrument by Revenue, the stamp certificate is a separate single-page document which is affixed to the instrument by the practitioner to denote that it has been stamped. When issued electronically, it must be printed down from the practitioner's ROS inbox. Where the practitioner has filed a paper return, the stamp certificate will be printed off by Revenue and posted to the practitioner. Each stamp certificate bears a unique identification for security and validation purposes.

Should I present an instrument to Revenue for stamping?

No. You should complete a stamp duty return for each stampable instrument and deliver it to Revenue together with the appropriate payment of stamp duty (and interest and penalties if they apply). You will present the instrument to Revenue only in respect of cases involving adjudication, expression of doubt, where a refund is claimed, or on foot of a Revenue requirement but you must first complete and file a stamp duty return in any of these cases. When a return is filed as an adjudication case, you will receive a letter setting out the what information should be furnished to Revenue to allow a formal assessment to duty to be completed. The documents can be sent on receipt of this letter or they can be sent to Revenue at the same time as the stamp duty return. In all cases, the correspondence must quote the relevant DOC ID to ensure that it is associated with the correct return.

Back to Top

Will Revenue check instruments and returns after stamping?

Yes. Revenue monitors all returns filed, whether electronic or paper and a certain proportion of returns are selected for post-stamping audits. Revenue will contact the accountable person (the purchaser) in the first instance advising them that their return has been selected and requesting them to provide us with the records to support the information filed in the return, such as the instrument and evidence required to support reliefs etc.

How long must records be retained for Revenue audit purposes?

Records must be retained for 6 years.

How do I register for ROS?

Click on Register for ROS (bottom of the screen on the revenue website home page) to begin the process. ROS is a secure pay & file service and, the security requirement means that it can take some weeks to complete the registration process. Full guide on ROS registration

How do I file a return on-line?

You file the e-Stamping return by logging onto your ROS account and selecting stamp duty from the tax heads listed. ROS will bring up the return screens for e-Stamping. You complete the return by selecting from drop-down menus that list options relating to the type of instrument, type of property and reliefs that apply. The selections you make from these screens should reflect the facts and circumstances as set out in the instrument that you wish to stamp. The e-Stamping system will navigate you automatically to the correct screens for completion and it will calculate the stamp duty automatically based on the entries you have made, and interest and penalties if they apply.

Can I complete an e-Stamping return off-line ?

Yes. You can use an off-line version of e-Stamping to download a "work-in-progress" return to your own computer (or office network). The off-line option will assist you in completing the return, in having it reviewed and in meeting internal accounting processes, etc. Once satisfied, you can go on-line in ROS to upload and file the completed return and payment to Revenue.

I'm an accountant. Can I file a Stamp Duty Return?

Yes, you can file a stamp duty return. However you must use your firm's ROS business digicert rather than a TAIN (Tax Adviser Information Number) digicert to file an e-Stamping return. If you need to obtain a ROS business certificate please go to the e-Stamping ROS Registration Guide (See "Q: How do I register for ROS" above) for information on the process and/or phone the ROS Help desk at lo-call 1890 20 11 06.

Can I search the e-Stamping system for returns I have already filed?

Yes. If you have filed an e-Stamping return on-line, you can use e-Stamping's "search" facility to search for details of every on-line stamp duty return you have filed on the system. You cannot search for records in cases where you were not the active filerof the return on-line (see also "Q: How can I verify the status of a stamp certificate?") or where the return was made on paper. You can also view all returns you have filed electronically in your ROS inbox.

Back to Top

How do I know that the on-line return has been transmitted to Revenue ?

When you click the "sign and submit" button on screen, confirmation that the return has been filed will appear in your inbox. If you do not click this button, the return will be deleted, together with the Document ID.

After I file a return, is there a record of all the fields I've completed?

Yes. A copy of all the information that you have filed appears in your ROS in-box after the return is filed.

How do I pay stamp duty on-line?

When you sign up for ROS, you can set up a direct debit with ROS (known as a ROS Debit Instruction (RDI)) where you can nominate a bank account from which ROS will debit only those on-line payments you have authorised on a case by case basis. In most cases, the bank account nominated will be the firm's "Client Account". Your bank statement will reflect individual ROS debits to assist you in keeping track of payments. You cannot use existing RDIs, that you may have for VAT, PAYE, etc. You will need to set up a separate RDI for Stamp Duty.

How do I set up an RDI?

Log into your ROS account. In the "My Services" page, on the right hand side, click the link "Complete/Amend/Download a ROS Debit Instruction". Click the button "Set up a ROS Debit Instruction", enter Account Name, the International Bank Account Number (IBAN) and Bank Identifier Code (BIC), and click Next, enter these details again, and click "Next". Tick the check box to Apply RDI details to Stamp Duty, and click "Next". Enter your digicert password, and click "Sign & Submit". You should receive confirmation within days from Revenue that your RDI has been set up.

Can we file a return without payment?

Yes. Payment can be made after filing the return. Howver interest and penalties will accrue if payment is delayed beyond the specified time limits. You will not receive the stamp certificate until the full amount due is paid, including any interest and penalties that may apply.

Back to Top

Can I file on-line and pay by cheque or EFT?

Yes. You can file on-line and pay separately through the post by cheque or EFT but must quote the Document ID to which the payment refers.

I don't have a computer and/or I'm not registered for ROS. How do I file a return and pay stamp duty ?

If you do not use e-Stamping to file a return electronically, you must complete a paper return for every stampable instrument and deliver that to Revenue, together with a payment for the duty amount. There are different versions of the return tailored to meet different circumstances, including:

  • SDR1 (for single property on a single conveyance, transfer & long term Lease (greater than 100 years)
  • SDR1A (for exchanges and transfer of two (or more) properties in a single conveyance)
  • SDR2 (for conveyances and transfers of stocks and marketable securities)
  • SDR3 (for other stampable instruments including short term (less than or equal to 100 years) leases, mortgages,
  • conveyances not liable, share warrants, Forms 52, policies of insurance and fixed duty instruments)
  • SDCF (form for clawback cases).

The following links provides help with completing the main paper Stamp Duty forms.

How can I verify the status of a Stamp Certificate?

You can use the ROS e-Stamping "3rd Party Search" facility (at the ROS "Infoservices" webpage) to check the status of any stamp certificate by keying in the stamp certificate security number, the Document ID number, the date of stamping and the date of the instrument. The system will display the actual certificate issued by Revenue. If you are not a ROS user, you can contact Revenue in writing to request verification of a stamp certificate.

Back to Top

How can I replace a lost stamp certificate?

If the stamp certificate is missing, you can use e-Stamping's "Search and Retrieve" facility to bring up and print off a copy of the original stamp certificate for which you are the "Active Filer" i.e. you filed the return on-line. If you are not registered to use ROS, or you are not the on-line filer of the original return, you will have to contact Revenue in writing to replace the stamp certificate. If you cannot supply the data needed to identify the certificate, Revenue will search the system on your behalf provided you have satisfied us that you have a legitimate purpose in requesting the search.

What if the Deed and the stamp certificate are lost and no records remain ?

Contact Revenue setting out the facts and circumstances of the case.

What do I do if I can't see the stamp certificate in my inbox ?

This may be a system requirements problem on your PC (possibly your version of Adobe Reader). Please contact the ROS Technical Helpline for advice on how to fix this at lo-call 1890 20 11 06.

Back to Top

Auction sales: How can we advise a client on the veracity of a stamp certificate presented to us at an auction?

It's very likely that the status of the stamp would be confirmed before the auction. You can either use the 3rd Party Search facility, or contact Revenue directly. (See also "Q: How can I verify the status of a stamp certificate?" above).

How do I check that stamp duty is properly paid in a previous property transfer involving unregistered land, where the stamp certificate has become lost or detached from the deed?

The Property Registration Authority is extending compulsory registration to all counties (except Dublin and Cork) from 1 January 2010 and to Dublin and Cork by 1 January 2011. The instances in which this problem could occur will apply only to stamp certificates that are lost in respect of properties involving unregistered land in Dublin and Cork that are transferred for a second time in the period from 30th December 2009 to 31st December 2010. This issue arises only for unregistered properties being transferred in Dublin and Cork and only in this 12-month timeframe. For example, you are acting for Client C in October 2010 who is buying from Mr. B who bought from Mr. A in January 2010. You will check the original transfer from Mr. A to Mr. B to ensure that the stamp duty was properly paid on the original transfer. If the property involves unregistered land (a Registry of Deeds case) then you can continue with the check you currently do today by comparing the facts recited in the original deed to the stamp duty shown on the stamp certificate. If the stamp certificate is missing, you can use e-Stamping's search facility to verify the original stamp certificate (see also "Q: How can I replace a lost stamp certificate?" above).

What is a Tax Reference Number?

A Tax Reference Number is a unique number used by Revenue for identifying each person or business in the tax system. The tax reference number is a prerequisite for all dealings with Revenue and will be quoted on all correspondence from Revenue to the taxpayer in question.

The Personal Public Service Number (PPSN) is an individual's unique reference number for all dealings with the Public service, including social welfare, tax, education and health services eligibility. The PPSN is issued by the Department of Social Protection to an individual and is used by Revenue as the Tax Reference Number for that individual when they have registered it with Revenue for that purpose.

Businesses and companies (including foreign companies) require to be registered with Revenue. A business is registered with Revenue under one or more tax headings for which it is incurring a tax liability. On registration, the business will receive a Tax Reference Number from Revenue for each tax type for which it is registering.

Back to Top

What is a Tax Type?

Tax Type is simply the classification or categorization of a tax. All tax reference numbers used by Revenue are grouped into a tax type. The largest tax types are PAYE, VAT, Corporation Tax (CT), Income Tax (IT) and PREM (PAYE Remittance Employers). Tax Reference Numbers are grouped by tax type to ensure that they function effectively as a unique identifier. Therefore, Revenue requires a tax reference number to be accompanied by its relevant tax type. For example, the tax type for a PPSN is PAYE in the vast majority of cases. However a self-employed may have used their PPSN to register for a business tax such as VAT. Therefore it is important to verify the tax type and this can be done from Revenue correspondence to the taxpayer.

How can I be sure I'm using a valid tax reference number?

Whether you are filing a stamp duty return electronically in e-Stamping or using a paper return, you must use valid tax reference numbers for every party involved. You must also specify the tax type to which the reference number applies (VAT, Income tax, etc). The easiest way to do this is to ask the parties to verify these details (perhaps by producing copies of official correspondence from Revenue) when asking them for their tax reference number as part of the conditions of sale or when deciding to act on their behalf.

How do I deal with Tax Reference Numbers for foreign clients and clients without a Tax Reference Number?

If a party is non-resident and/or never had an Irish tax reference number, they should apply for registration immediately. Registering a foreign company for the sole purpose of e-Stamping can be facilitated immediately upon written request to the Dublin Stamping Office, Dublin Castle.

Irish and foreign individuals should apply to the Department of Social Protection (at Department of Social Protection, Client Identity Services, Carrick-on-Shannon) for a PPS number. This PPSN must then be registered with Revenue as a Tax Reference Number.

I'm getting an error on the system when I enter the Tax Reference Number

If you cannot move beyond the Party Details screen because the system won't recognise the Tax Reference Number, or says there are errors with the numbers being used, you must correct these entries before proceeding. This applies also to paper returns; our systems will not accept an electronic or paper return without valid Tax Reference Numbers and Tax Types for every party. Revenue recommends strongly that you check and verify Tax Reference Numbers and Tax Types well in advance of filing the return.

Tax Reference Numbers & Receivership cases

Practitioners (and Receivers in particular) should note that the provision of valid tax reference numbers in respect of each party to an instrument is a mandatory legal requirement when submitting an e-stamping return. Compliance with this requirement is required in every case.

Please also note that Revenue is examining cases involving the improper use of tax reference numbers for compliance checks.

Revenue recognises that practical difficulties can exist where the vendor for various reasons is not co-operating with the requirement to provide a valid tax reference number. Receivers may - only in exceptional cases - approach Revenue for assistance where every other possible attempt to obtain a valid tax reference number has firstly been exhausted. Each submission for assistance must be accompanied by documentary evidence showing that every reasonable step was taken to obtain a valid tax reference number and each submission will be treated on a case-by-case basis.

Revenue will reject paper return forms where no satisfactory documentary evidence to the effect that every reasonable effort has been made to obtain a valid tax reference number.

Receivers (and solicitors attempting to file e-stamping returns in receivership cases) are advised that Revenue will not disclose the tax reference number in such cases under a duty of taxpayer confidentiality.

Back to Top

The system won't accept an old PPS Numbers with a "W" suffix

The use of the "W" suffix is being phased out. If the PPS number is not currently in use with Revenue, i.e. the person is not currently employed using that number as a tax reference number, the system will not accept these numbers. If this happens, you should contact the Department of Social Protection (DSP), Client Identity Services, Carrick-on-Shannon, to apply for a new PPS number and subsequently register this new PPSN with Revenue.

Are Revenue Certificates required in Deeds?

There is no requirement to insert revenue certificates in deeds executed on or after 7th July 2012. However, these are still required for deeds with an earlier date of execution

Although Revenue will no longer examine deeds before stamping in most cases, the requirement for inserting Revenue certificates into deeds continues to apply. Revenue has created an internet-based navigation tool that assists practitioners in selecting and inserting the appropriate revenue certificates into an instrument. The tool can be accessed on Revenue's website or on the e-Stamping electronic return screens via the help text. To access the navigation tool on the Revenue website, please go to http://www.revenue.ie/en/tax/stamp-duty/certificates /index.html

When do interest and penalties apply?

Interest and penalties will apply if a return is not filed and duty paid within 44 days of executing the instrument, or if a return is not filed within 30 days of executing an instrument for adjudication and/or where duty is not paid within 14 days of notification of assessment to duty. Interest and penalties will apply until the full amount is paid on any unpaid tax balance.

If I'm late in filing because of delays in getting tax references, will I be liable for interest and penalties?

Yes, the system will calculate interest and penalties for every late instrument. However, if you are late in filing in a case because you have experienced delays beyond your control in getting tax reference numbers, despite making every effort possible, Revenue will, on application, consider mitigation provided you can supply documentary evidence supporting your case. You must file the stamp duty return, together with payment of the duty, and then apply in writing quoting the relevant DOC ID number. We cannot mitigate over the 'phone or by email. You should also note that no stamp certificate will issue until the case has been examined by Revenue.

Updated: 2 December 2013

Back to Top


Print this page