Other Stamp Duty refunds

How do you claim a refund?

If you are the person who originally filed the Stamp Duty return (original filer) you should amend the return on ROS. The amended return will show the amount of refund due. For Farm Consolidation Relief remember to change the amount in the ‘Consideration’ field on the return to the chargeable amount.

You should then write to the National Stamp Duty Office to claim the refund.

If you are not the original filer but you are the accountable person you can:

  • apply for the refund yourself
  • or
  • nominate a person other than the original filer (nominee) to claim the refund for you.

You, or your nominee, should write to the National Stamp Duty Office to claim the refund. 

What you should include in your refund claim

In the refund claim, you should include the following:

  • the reason why you believe a refund is due
  • a certified copy of the original instrument (written document)
  • all relevant documentation
  • and
  • the Document ID under which the original Stamp Duty return was filed.

If you are a nominee, you should also include the accountable person’s authorisation for you to act on their behalf.

For information on what to include with your claim under the transitional arrangements, see Leases — transitional arrangements.

For information on what to include with your claim under the Residential Development Refund Scheme, see Residential Development Stamp Duty Refund Scheme.

Refunds for void or useless instruments

You may be able to claim a refund because, for example, the instrument:

  • is void
  • contains an error which makes it unfit for the purpose originally intended.

You should include the following with your refund claim:

  • the reason why you believe that the instrument is void or useless
  • the original instrument
  • all relevant documentation
  • confirmation that no legal proceedings have started in which the instrument could be or was given or offered in evidence
  • the reasons why the persons to whom the property was transferred were unable to register their title to the property
  • and
  • the Document ID of the original instrument under which the original Stamp Duty return was filed.

What if you owe other taxes?

Revenue may offset the amount of Stamp Duty refund due to you against other taxes that you owe. 

What happens if we refuse your claim? 

If we refuse your claim, we will let you know why. You have the right to appeal a refusal of your claim to the Tax Appeals Commission.

Next: Time limit on Stamp Duty refund claims