Revenue eBrief No. 111/23
05 May 2023
Stamp Duty Tax and Duty Manual - Part 9 Levies - Updated
Part 9 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for stamp duty to be levied on certain transactions. Stamp Duty Manual - Part-09-Levies - provides general guidance on the provisions of Part 9.
The manual has been updated to provide additional guidance on the operation of section 124 SDCA, which provides for stamp duty charges on credit cards and charge cards.