Revenue eBrief No. 251/24

07 October 2024

Stamp Duty Manual Part 9: Section 126AB Further levy on financial institutions - updated

Stamp Duty Manual Part 9: Section 126AB Bank Levy on financial institutions provides guidance to the relevant financial institutions located in the State that come within its scope as to the application of the levy for the 2024 year. 

The manual has been updated to clarify that the rate of the levy to be applied for the year 2024 will remain at 0.112% as legislated for in Finance (No.2) Act 2023.