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 further information, please see Residential and non-residential land and buildings. 

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

• amend the Stamp Duty return on the Revenue Online Service (ROS) (the link explains how to amend the return) 
• and
• write to the National Stamp Duty Office. 

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 of transfer 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 of transfer 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 further information, please see Residential Development Stamp Duty Refund Scheme.

Next: How do you claim a refund?