Stamp Duties Consolidation Act 1999 section 151

Allowance for spoiled stamps

Section 151 enables the Revenue Commissioners to refund stamp duty where a stamp, or the material on which it is impressed, has been spoiled or rendered useless, provided the case falls within one of the specified categories and the four-year time limit and other conditions are met.

• Refunds are available for stamps inadvertently spoiled before the material is signed or the instrument executed, and for unused adhesive stamps not affixed to any material.
• Refunds are available for the stamp on a bill of exchange that was not used, or on a spoiled bill where an identical, corrected and duly stamped replacement bill is produced.
• Refunds are available for the stamp on an executed instrument that is void, mistaken, incomplete, unregistered, or replaced by another duly stamped instrument between the same parties.
• Claims must be made within four years, no legal proceedings involving the instrument can have commenced, the instrument must not have achieved its intended purpose (such as registering title), and it must be given up to be cancelled.