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What is Stamp Duty?

  1. Overview
  2. When is an instrument liable to Stamp Duty?
  3. Who has to pay Stamp Duty?
  4. Disclosure

Disclosure

Disclosure of Stamp Duty information

Revenue discloses personal information where there is a legal basis to do so.

Revenue discloses personal information included in Stamp Duty returns to the:

  • Property Services Regulatory Authority
  • Valuation Office
  • Central Statistics Office.

For more information about these data exchanges see the following:

Property Registration Authority information

Revenue obtains information for verification purposes from the Property Registration Authority.

For more information see Section 137A of the Stamp Duties Consolidation Act 1999.

Published: 26 September 2023 Print this page

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