Stamp Duty Help Text
23/12/2016 11:12:04Revenue released a revised Help Text for the stamp duty return on 26 November 2016.
Accessing the Help Text
The Help Text may be accessed by clicking on the Form Help icon on the top left hand corner of each screen on the e-stamping return. If you have any comments on the content of the revised Help Text, Revenue would like to hear from you. Please email stampduty@revenue.ie and insert ‘Help Text’ in the subject line.
Revenue updates and adds information on an ongoing basis to the to address questions from practitioners. Revenue would like to hear from you if you have any comments on the content of the webpages. Please email stampduty@revenue.ie and insert ‘Stamp Duty Website Content’ in the subject line.
Common queries on Stamp Duty
In response to some common requests and queries, Revenue advises as follows:
- It is possible for filers to amend a stamp duty return where errors or changed circumstances come to light which affect the return originally filed. Information on how to amend a return is available on the .
- Revenue does not automatically make stamp duty refunds. If you consider that a refund is due, you must apply in writing to the National Stamp Duty Office. More information is available on the .
- Information on current rates of stamp duty is available on the .  Information on rates of stamp duty applicable to conveyances/transfers of residential and non-residential property since 4 August 1973 is available on the following links:
- Revenue receives many queries about tax numbers. The most common queries are addressed at the .
Contacting the National Stamp Duty Office
It should only be necessary to contact the National Stamp Duty Office where:
- An individual has a PPS Number but that number has not been registered for tax with Revenue.
- An individual registered as a Stamp Duty only customer prior to 7 December 2015 and who has not, since then, registered for any other tax with Revenue.
- A person other than an individual (i.e. foreign company) which is not liable to Corporation Tax, Income Tax, VAT, etc. and which does not have an Irish tax reference number.
- A foreign company allocated a dedicated Stamp Duty customer number (i.e. number prefixed by the letter "S") prior to 7 December 2015 and which has not, since then, been registered for any other tax with Revenue.
An individual’s PPS Number is always quoted on official correspondence from Revenue (such as a Tax Credit Certificate (P2C) or a PAYE Balancing Statement/End of Year Review (P21) or a notice of assessment. An individual’s PPS number will also be mentioned on any correspondence between that individual and their social welfare office/Department of Social Protection (DSP). Sight of such correspondence, with the tax information blacked out should the person so wish, provides confirmation that the number is valid.
- Read more information about this issue on the .