Stamp Duties Consolidation Act 1999 section 144

Defacement of adhesive stamps

Section 144 imposes a penalty for the defacement of an adhesive stamp before it has been used, with a limited exception where Revenue has sanctioned the writing for identification purposes.

• A penalty of €630 applies to any person who defaces an adhesive stamp before it is used.
• "Defacement" extends to any form of writing on the stamp.
• An exception applies where the Revenue Commissioners have expressly sanctioned the writing.
• The sanctioned writing must be for the purpose of identifying the stamp and must comply with any conditions Revenue prescribes.