Filing a Stamp Duty return and paying Stamp Duty

Details needed to file a Stamp Duty return

You must have:

  • the Tax Reference Numbers of the parties to the instrument (written document)
  • the consideration
  • details of the property transfer, for example, the:
  • details of any entitlement to relief or exemption.

If you are filing a return for a new residential property, you must input the LPT number on the return, if you have one.

You must input the property address on the return if you do not have an LPT number. Revenue Online Service (ROS) e-stamping will generate an LPT number for the property address you input.

You will see this number on the Stamp Duty return after you submit it through ROS.

What is your Tax Reference Number?

If you are an individual, it is your Personal Public Service Number (PPSN). If you have not registered your PPSN with Revenue, you should contact the National Stamp Duty Office. We will activate it for Stamp Duty.

If you do not have a PPSN, you need to contact the Department of Employment Affairs and Social Protection (DEASP).

If you have a PPSN but cannot find it, you need to contact your social welfare office. To find the address or contact number of your office, consult the DEASP's website.

In other cases, you can use the Tax Reference Number used in your dealings with Revenue.

Foreign bodies corporate:

  • registered for tax in Ireland should use that Tax Reference Number to file a Stamp Duty return
  • not registered for tax in Ireland can contact the National Stamp Duty Office for a Tax Reference Number.

Next: How to file and pay Stamp Duty