Revenue eBrief No.076/23
21 March 2023
Stamp Duty Manual Part 9 - Section 126AA Bank Levy - updated
Tax and Duty Manual Bank Levy Part 9 has been updated. Section 126AA of the Stamp Duties Consolidation Act 1999 provides for a levy on certain financial institutions (known as the bank levy).
Section 72 Finance Act 2022 amended section 126AA to provide for the extension of the levy to 2023 to apply on the same basis as the levy charged for 2022. The section 126AA Stamp Duty Manual has been updated to reflect this amendment.