Stamp Duty on financial cards

Overview

Stamp Duty is levied on financial cards, charge cards and credit card accounts. The financial institution collects the duty from cardholders on behalf of Revenue. 

Your financial institution will charge your bank, credit or charge card account with Stamp Duty annually.

General information on all cards

All cards are liable if the cardholder has a billing address in the State. You are liable for Stamp Duty if your financial institution is located outside the country. 

You are not liable to Stamp Duty if your billing address is outside the State for the entire tax year. If the financial institution records show that the cardholder address is in the State, then Stamp Duty is payable.

Revenue does not issue refunds of Stamp Duty as we do not have access to individual accounts. You should contact your financial institution for a refund.

If you lose your card or it is stolen, you are not liable to Stamp Duty on the replacement card.

Queries on Stamp Duty charges

If you have a query on Stamp Duty charged to your account, you should contact your financial institution.  They collect the Stamp Duty on behalf of Revenue.

If you need to contact Revenue with a Stamp Duty query, you should contact your Revenue office through MyEnquiries.

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