Other Stamp Duty refunds

Overview

You may be due a refund if you:

• overpay Stamp Duty on an instrument (written document)
• pay Stamp Duty on an instrument which is not chargeable to Stamp Duty
• pay Stamp Duty on an instrument for which there is a specific refund provision in Stamp Duty law.

Transitional arrangements

You may be due a refund if certain conditions are met. For further information, please see Residential and non-residential land and buildings. 

To claim a refund where transitional arrangements apply, you should:

• amend the Stamp Duty return on the Revenue Online Service (ROS) (the link explains how to amend the return) 
• and
• contact the National Stamp Duty Office. 

In your correspondence you should:

• quote the Document ID (you will find this on the original Stamp Duty return)
• confirm that you have amended the return and are seeking a refund

     and

• outline the reasons for your refund claim

You should include the following with your correspondence:

• a certified copy of the binding contract
• and
• a certified copy of the instrument.

For information on what to include with your claim under the transitional arrangements, please see transitional arrangements for residential property and transitional arrangements for non-residential property.

Residential Development Stamp Duty Refund Scheme

You may qualify for a refund under this Scheme. For further information, please see Residential Development Stamp Duty Refund Scheme.

Next: How do you claim a refund?