Revenue eBrief No. 218/21

26 November 2021

Stamp Duties Consolidation Act 1999: Part 9

Tax and Duty Manual "Stamp Duties Consolidation Act 1999" Part 9  provides guidance on the stamp duties levied on financial cards, insurance premiums and pension schemes, and on the levy on financial institutions (the “bank levy”). 

The guidance on the pension schemes levy, as provided for by section 125B SDCA 1999, has been removed from the manual as it is no longer charged.