Social Welfare Consolidation Act 2005 section 281

Stamp duty

Section 281 provides that documents used for social welfare payments, refunds, repayments or returns are exempt from stamp duty.

• Documents used to make payments under the Social Welfare Acts are exempt from stamp duty.
• The exemption also covers documents used for refunds, repayments or returns.
• The exemption applies regardless of the type of social welfare payment involved.
• No stamp duty liability arises on any such document.