Stamp Duties Consolidation Act 1999 section 137C

Provision of information to Commissioner of Valuation

Section 137C requires Revenue to share information held in its e-stamping system with the Commissioner of Valuation, overriding the usual taxpayer confidentiality rules.

  • Revenue must supply e-stamping system information to the Commissioner of Valuation.
  • The obligation overrides Revenue's usual secrecy and disclosure restrictions.
  • Information is supplied at intervals specified by the Commissioner of Valuation.
  • The Commissioner's functions transferred to Tailte Éireann on 1 March 2023.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member