Stamp Duties Consolidation Act 1999 section 152

Repayment of overpaid stamp duty

Section 152 gives taxpayers a general right to claim a repayment of stamp duty where the duty paid on an instrument or relevant statement was not properly due.

• Applies where stamp duty (including interest, surcharge or penalty) has been paid but was not actually due.
• Also applies where the duty would not have been due but for an error or mistake in the return or relevant statement.
• Covers instruments and "relevant statements" — being accounts delivered under section 5 or statements delivered under Part 9.
• Repayment must be applied for to Revenue and is subject to the time limits in section 159A.