Other Stamp Duty refunds

Time limit on Stamp Duty refund claims

You must make your Stamp Duty refund claim within a period of four years from:

  • the date Revenue stamped the instrument (written document), that is, the date on the stamp certificate
  • the date the young trained farmer achieves the required educational standard, if you are claiming Young Trained Farmer Relief
  • the date the local authority acknowledged your Commencement Notice or 7 Day Notice as valid in the case of the Residential Development Stamp Duty Refund Scheme.

However, if you are claiming a refund of Stamp Duty paid on:

  • certain instruments combined with a building agreement for a dwelling house or apartment
  • certain leases combined with a building agreement for a dwelling house or apartment

you must make your refund claim within three years of the date on the stamp certificate.