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).