Stamp Duties Consolidation Bill 1999

Public bill · Government · Introduced

The Stamp Duties Consolidation Bill 1999 would bring Ireland’s scattered stamp-duty laws into one clearer framework for charging and collecting tax on certain written transactions. It covers property sales and leases, mortgages, shares and securities, insurance policies, company restructurings, credit cards and some banking and insurance activities, while setting out rates, exemptions and reliefs—for example, for charities, spouses, certain first homes and qualified young farmers. It also gives the Revenue Commissioners powers to assess and collect unpaid duty, inspect records, impose penalties for late or inaccurate payment, and deal with fraud, while allowing appeals against assessments.

Formal long title

Bill entitled an Act to consolidate certain enactments relating to stamp duties and the management of those duties

Last updated 12 April 2018