Stamp Duties Consolidation Act 1999 section 137A

Information exchange with Property Registration Authority

Section 137A provides for the exchange of information between the Revenue Commissioners and the Property Registration Authority (now Tailte Éireann) to assist each body in performing its functions.

• The Property Registration Authority must supply Revenue with information in its possession that Revenue requires to perform its functions under the Stamp Duties Consolidation Act 1999.
• Revenue must supply the Property Registration Authority with information it holds that the Authority needs when considering stamp duty on documents presented for registration.
• Information flows in both directions at intervals specified by whichever body is requesting it.
• The functions of the Property Registration Authority were transferred to Tailte Éireann on 1 March 2023 under section 28 of the Tailte Éireann Act 2022.