Revenue eBrief No. 030/22

11 February 2022

Part 10 Enforcement - Sections 127 - 13A

Part 10 of the Stamp Duties Consolidation Act (SDCA) 1999 contains a number of enforcement provisions which help to ensure that instruments which are chargeable to stamp duty are presented to the Revenue Commissioners for stamping.

Section 63 of Finance Act 2021 introduced a number of amendments to Part 10  to ensure that  the electronic statements required to be delivered to Revenue under Part 9 of the SDCA 1999 (Levies) are subject to the enforcement provisions.

Section 75 of Finance Act 2021 amended section 134A of the SDCA 1999, which makes provision for the imposition of penalties, to provide that a tax or duty penalty does not  apply where  an aggregate tax or duty default does not exceed €6,000 and the default is not in the "deliberate behaviour" category.

Tax and Duty Manual Stamp Duty - Part 10 of the SDCA 1999 has been updated to reflect these amendments.