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Paying the Duty

  1. Overview
  2. Details needed to file a return
  3. How do you pay Stamp Duty?
  4. Expression of doubt
  5. Stamp Certificates
  6. What happens if you file and pay late?
  7. Do you need to keep records?
  8. Appeals

Details needed to file a return

You will need:

  • the Tax Reference Numbers of the parties to the instrument (written document)
  • the consideration or market value in the case of a gift
  • details of the instrument, for example, the:
    • date of execution (signing, sealing or both)
    • address of the property
    • folio numbers (if listed in the instrument)
  • the Local Property Tax (LPT) Property ID number (if the property is residential and the instrument is executed on or after 1 May 2013)
  • proof of entitlement to an exemption or relief that you intend to claim on the return.

What is your Tax Reference Number?

If you are an individual, it is your Personal Public Service Number (PPSN). If you have not registered your PPSN with Revenue for tax purposes, you should contact the National Stamp Duty Office. We will activate it for Stamp Duty.

If you do not have a PPSN, you should contact the Department of Social Protection (DSP).

If you have a PPSN but cannot find it, you should contact your social welfare office. To find the address or contact number of your office, you should consult the DSP website.

In other cases, you can use the Tax Reference Number used in your dealings with Revenue.

Foreign bodies corporate:

  • registered for tax in Ireland should use that Tax Reference Number to file a Stamp Duty return
  • not registered for tax in Ireland can contact the National Stamp Duty Office to get a Tax Reference Number. This Tax Reference Number can only be used for Stamp Duty purposes.

LPT Property ID number

You get the LPT Property ID number from the seller.

If the residential property is new, it may not have been registered for LPT. You should ask the seller if the property was registered and if an LPT Property ID number was allocated. If a number was allocated, you must enter it into the return.

If a number has not been allocated to the new property, you must enter the property address into the return. The system will generate an LPT Property ID number for that address. You will be able to see the number on the return after you have submitted it. To see the number, you should go back into the filed return.

The residential property may be second-hand. A second-hand residential property that is not a relevant residential property for LPT may not have an LPT Property ID number. For example, the house may be derelict. Or while the property is now second-hand it was not a relevant residential property for LPT purposes on 1 May 2013.

If a number has not been allocated to a second-hand residential property you should ask the seller to contact LPT Branch. The seller should explain to LPT Branch that the number is needed in order to file a Stamp Duty return. LPT Branch will review the property details. Once the property is registered for LPT the seller should give the LPT Property ID number to you. You must enter the number into the return.

Next: How do you pay Stamp Duty?

Published: 11 October 2024 Print this page

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