Revenue eBrief No. 144/25
30 July 2025
Stamp Duty Manual - Levies on financial cards and bills of exchange
A new Stamp Duty Manual has been published which provides guidance on the Stamp Duty levies provided for by the following provisions of Part 9 ("Levies") of the Stamp Duties Consolidation Act 1999:
- Section 123B SDCA 1999 – Cash cards and combined cards;
- Section 124 SDCA 1999 – Credit card accounts and charge card accounts;
- Section 123D SDCA 1999 – Bills of exchange (i.e., drafts, orders and cheques).