Other Stamp Duty refunds

Overview

You may be due a refund if you:

  • overpay Stamp Duty on an instrument (written document)
  • pay Stamp Duty on an instrument which is not chargeable to Stamp Duty
  • pay Stamp Duty on an instrument for which there is a specific refund provision in Stamp Duty law.

Transitional arrangements

You may be due a refund if certain conditions are met. For more information, see Residential and non-residential land and buildings

To claim a refund where transitional arrangements apply, you should:

In your letter you should:

  • quote the Document ID (you will  find this on the original Stamp Duty return)
  • and
  • confirm that you have amended the return and are seeking a refund.

You should include the following with your letter:

  • a certified copy of the binding contract
  • and
  • a certified copy of the instrument.

If you executed the instrument before 19 October 2017 it may not contain the certificate. In this case, you should also include a letter signed by the seller(s) and purchaser(s). This letter must certify that the instrument was executed solely in pursuance of a binding contract entered into before 11 October 2017.

Residential Development Stamp Duty Refund Scheme

You may qualify for a refund under this Scheme. For more information, see Residential Development Stamp Duty Refund Scheme.

Next: How is the Stamp Duty refund paid?