Stamp Duties Consolidation Act 1999 section 113

Miscellaneous instruments

Section 113 exempts a number of miscellaneous instruments from stamp duty.

• Transfers of Irish Government and Oireachtas stocks, funds and securities, and securities of any Government Minister, are not chargeable to stamp duty.
• Transfers of securities of certain European bodies and of the World Bank are exempt, as are Irish or UK Government stocks registered with the Bank of Ireland in Dublin.
• Instruments selling, transferring or otherwise disposing of any ship, vessel or aircraft (or any share or interest in one) are exempt.
• Wills and codicils, replevy bonds given to sheriffs, and instruments made by, to or with the Commissioners of Public Works in Ireland are also exempt.