Stamp Duties Consolidation Act 1999 section 14A

Late filing of return

Section 14A imposes a surcharge on the stamp duty payable where a stamp duty return is not filed on time.

• The specified return date is the 30th day after the date of first execution of the instrument, though in practice Revenue allow 44 days before levying a surcharge.
• A return filed on time but containing a deliberate or careless error, or where Revenue request further information that is not provided within the required timeframe, is treated as not having been filed on time.
• The surcharge is 5 per cent of the duty (maximum €12,695) where the return is filed within two months of the due date, or 10 per cent (maximum €63,485) where it is not.
• The surcharge is added to the stamp duty assessment raised under section 20 of the Act.