Revenue eBrief No. 097/25

08 May 2025

Stamp Duty Manual – Part 2: Charging and Stamping of Instruments

Part 2 of the Stamp Duties Consolidation Act (SDCA) 1999, comprising sections 2 to 17A SDCA, provides for the charging and stamping of instruments.

Stamp Duty Manual – Part 2 has been revised to include additional guidance on the operation of these provisions.