Revenue eBrief No. 232/24
30 August 2024
Stamp Duty repayment provisions
The Stamp Duties Consolidation Act (SDCA) 1999 makes provision for Stamp Duty to be repaid in certain circumstances.
Where an entitlement to a repayment of Stamp Duty arises under any provision of the SDCA 1999, Revenue will repay the Stamp Duty only where the general requirements of section 159A SDCA 1999 are also met. Where Stamp Duty is to be repaid to a person, interest on the repayment may be payable in accordance with section 159B SDCA 1999.
This new Tax and Duty Manual - Stamp Duty Repayments Provisions - sets out guidance in relation to these Stamp Duty repayment provisions.