Revenue eBrief No. 153/24
05 June 2024
Part 9 Levies - guidance updated
Part 9 of the Stamp Duties Consolidation Act 1999 provides for a charge to stamp duty to be levied on certain financial products. Section 124 provides a charge to stamp duty on credit cards and charge cards. The Part 9 Tax and Duty Manual has been updated to provide further guidance on charge cards, specifically on company charge cards.