Stamp Duties Consolidation Act 1999 section 153

Allowance, how to be made

Section 153 sets out the form in which an allowance for spoiled or misused stamps may be made, giving the Revenue Commissioners discretion to provide replacement stamps or cash.

• Where an allowance is granted under the spoiled stamps or misused stamps rules, Revenue decides the form the allowance takes.
• The allowance may be given as replacement stamps of the same denomination and value as those spoiled or misused.
• Alternatively, Revenue may issue stamps of a different denomination provided the total value matches, or may pay the equivalent amount in money.
• Any discount originally given when the spoiled or misused stamps were purchased is deducted from the value of the allowance.