Stamp Duty is a duty charged on certain written documents (known as “instruments in the stamp duties Consolidation Act 1999). Not every instrument is liable to stamp duty - please refer to Schedule 1 of the SDCA 1999 (PDF, 447 KB).
Where an instrument is liable to stamp duty, an e-stamping return must be filed with Revenue and the full amount paid within 44 days of the date of execution. Failure to file and pay within 44 days will result in late filing and interest charges.
Please note that personal information submitted as part of an e-stamping return may be disclosed to other statutory bodies where required by an enactment. The table below lists the bodies and relevant statutes under which information is disclosed:
Property Services Regulatory Authority: Section 137B of the Stamp Duty Consolidation Act 1999.
Valuation Office: Section 137C of the Stamp Duty Consolidation Act 1999.
Revenue obtains information from the Property Registration Authority, pursuant to Section 137A of the Finance Act 2010 for verification purposes.
Need information in a hurry?
The following links will address most frequently-asked queries.
I am about to file an e-stamping return and I have the following questions:
- What do I need to know about tax reference numbers?
- What Category of Instrument should I select when filing my e-stamping return?
I have filed an e-stamping return and I have the following questions:
- Why have I not received a stamp certificate?
- How do I Amend an e-stamping return?
- When do Penalty charges apply?
- Will Revenue mitigate late filing penalties and interest?
- How do I apply for a refund?
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