Revenue eBrief No. 136/25

Part 11 of the Stamp Duties Consolidation Act (SDCA) 1999 contains a number of provisions to allow for the efficient management of Stamp Duty.

This Stamp Duty Manual has been amended with the following updates:

Clarification that the Property Registration Authority was dissolved by the Tailte Éireann Act 2022 and its functions are now under the remit of Tailte Éireann.
Clarification that the functions of the Commissioner of Valuation were transferred to Tailte Éireann by the Tailte Éireann Act 2022.
Guidance on sections 159A and 159B has been removed as this is now covered in Stamp Duty Manual Part 11: Stamp Duty repayment provisions, and
Guidance on section 159D has been updated to include additional detail on how interest is calculated under this section.

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