Stamp Duty and the National Stamp Duty Office
Stamp Duty is a duty charged on certain written documents (known as "instruments"). Not every instrument is liable to stamp duty. To be liable an instrument must be listed in Schedule 1 to the Stamp Duties Consolidation Act 1999. It must also be executed in Ireland or, if executed outside Ireland, it must relate to property situated within Ireland or something done or to be done in Ireland. Some instruments may benefit from an exemption or relief.
The various categories of instruments within the charge to stamp duty are listed in alphabetical order (each category being known as a "Head of Charge") in Schedule 1 to the Stamp Duties Consolidation Act 1999. The rate of duty applicable, which may be ad valorem or fixed, under each Head of Charge is also set out in Schedule 1.
Stamp duty is a self-assessment tax payable by the "accountable person" (e.g. the purchaser or transferee in the case of a transfer of property, the lessee in the case of a lease).
Where an instrument is liable to stamp duty, a stamp duty return must be filed on-line with Revenue via the e-stamping system. The e-stamping system allows filers to use ROS (Revenue On-Line Service) to file returns and pay duty on-line. Filers must be registered to use ROS. Information on how to: Register for ROS.
The full amount of stamp duty due must be paid within 30 days of the date of execution of the instrument. In practice Revenue allow a further period of 14 days in which to file an e-stamping return and pay the duty. Failure to file and pay within 44 days will result in late filing and interest charges.
Tax reference number and tax type queries
To complete an e-stamping return the tax reference number of each of the parties to the instrument plus the tax type for which they are registered with Revenue are needed. Filers should ensure that they have acquired all the necessary details to complete the e-stamping return from the accountable person preferably before the instrument is executed and in any event well before filing: otherwise there is a real risk that late filing and interest charges will arise.
See: Frequently Asked Questions - for answers to the queries that the National Stamp Duty Office receives most frequently in relation to tax reference numbers and tax types.
Other frequently asked questions
- What Category of Instrument should I select when filing my e-stamping return?
- Why have I not received a stamp certificate?
- How do I Amend an e-stamping return?
- When do late filing charges apply?
Not found what you're looking for?
For queries relating to stamp duty matters other than tax reference numbers and tax types please email us at: firstname.lastname@example.org. Please identify the topic of your query in the Subject Line of your email.
For queries relating to tax reference numbers and tax types which have not been answered in Frequently Asked Questions or in Tax Reference Numbers/Tax Types Explained please email us at email@example.com.
If you intend including personal or confidential information in your query please use Revenue’s secure online facility, MyEnquiries to contact us - you need to register to use this system and once registered you can use it in for all your contacts with Revenue. If you do not contact us using MyEnquiries, Revenue will reply by telephone or letter if the reply contains personal or confidential information. Personal information includes name, address, date of birth, PPS number, bank account information.
The National Stamp Duty Office also operates a Lo-Call 1890 telephone service Tuesday-Thursday from 10.00 to 13.00. The telephone number is 1890 482 582.
Our address for correspondence is:
Customer Service Team,
National Stamp Duty Office,
Dublin Region Office of the Revenue Commissioners,
Revenue discloses personal information submitted as part of an e-stamping return to the:
- Property Services Regulatory Authority under Section 137B of the Stamp Duties Consolidation Act 1999; and
- Valuation Office under Section 137C of the Stamp Duties Consolidation Act 1999.
Revenue obtains information from the Property Registration Authority under Section 137A of the Stamp Duties Consolidation Act 1999 for verification purposes.
Though companies capital duty was reduced to zero on 7 December 2005 the National Stamp Duty Office is still responsible for collecting any outstanding amounts.
The following are collected by Large Cases Division:
- Charges on financial cards (i.e. ATM (cash) cards, debit cards and charge cards) and on credit card accounts. See: Stamp Duty on Financial Cards;
- levies (i.e. life and non-life insurance premiums, pensions, health insurers and contributions to the insurance compensation fund). See: Cards/Levies/Other;
- the stamp duty on Bills of Exchange and policies of insurance other than life insurance. For more information see: Cards/Levies/Other;
- transfers of stock or marketable securities of any company incorporated in the State where the transfer takes place electronically through the CREST system.
This document is intended for guidance only. While every effort is made to ensure the accuracy of the content, it does not purport to be a legal interpretation of the relevant provisions and has no binding in law. Responsibility cannot be accepted for any liability incurred or loss suffered as a consequence of relying on any matter published herein.
Issued by the National Stamp Duty Office - July 2015