Apply for refund of Stamp Duty under the Residential Development Stamp Duty Refund Scheme

You can claim a refund of Stamp Duty under the Residential Development Stamp Duty Refund Scheme when you begin construction on a single dwelling unit or a multi dwelling unit development. You should ensure that you satisfy the conditions of the refund scheme before claiming.

Making a claim through the Revenue Online Service (ROS)

You can make the claim through the eRepayment service on ROS if you are either:

• the person who filed the Stamp Duty return through ROS
• the accountable person and you are registered for, or can register for, ROS.

You will need a ROS digital certificate to use the ROS eRepayment service.

The guide to Completing a Residential Development Stamp Duty Refund Claim through ROS contains screenshots to assist you to make a claim through the ROS eRepayment service.  

Making a claim through myAccount

If you are the accountable person and you cannot register for ROS, you should make the claim through the myAccount eRepayment service.

The guide to Completing a Residential Development Stamp Duty Refund Claim through myAccount contains screenshots to assist you to make a claim through the myAccount eRepayment service.  

What do you need to make a claim?

To make your claim through eRepayments, you will need:

• the Document ID of the Stamp Duty return (you will find this at the top of the return)
• the International Bank Account Number (IBAN) and Bank Identifier Code (BIC) of your bank account if you do already have an RDI set up for Stamp Duty
• a signed Statutory Declaration
• a signed Statement of accountable persons – this is only needed where there is more than one accountable person
• a copy of the email from relevant Building Control Authority acknowledging that the Commencement Notice or 7 Day Notice is valid. 

How to access the service

You can access the eRepayment service through ROS by following these steps:

• Click on the ‘Other Services’ section in the ‘My Services’ area of ROS.
• Click on the ‘eRepayment Claims’ card.

You can access the eRepayment service through myAccount by following these steps:

• View the ‘Payments / Repayment’ section in the ‘Tax Services’ area of myAccount.
• Click on the ‘eRepayments’ card.