Ireland Tax Agency Issues Updated Guidance on Stamp Duty Charging, Stamping

The Irish Revenue Commissioners May 8 issued Revenue eBrief No. 097/25, on updated guidance on the charging and stamping of instruments under Part 2 of Stamp Duties Consolidation Act 1999. Topics covered include: 1) the application of stamp duty to instruments executed in Ireland, and to instruments related to Irish property or matters; 2) the application of interest if chargeable stamp duty exceeding 30 euros (US$33) isn’t paid within 30 days of first execution of an instrument, with a 44-day extension in practice; 3) the interest rate on unpaid stamp duty of 0.0219 percent per day after 44 days; 4) ...