Stamp Duties Consolidation Act 1999 section 154

Stamps not wanted may be repurchased by the Commissioners

Section 154 allows the Revenue Commissioners to repurchase usable but unwanted stamps from a person who can prove that the stamps were genuinely bought from an authorised source within the previous four years.

• Applies only to stamps that are still fit for use — spoiled or damaged stamps are dealt with under separate provisions.
• The stamps must be delivered up to the Revenue Commissioners to be cancelled.
• The claimant must prove the stamps were purchased from Revenue, an appointed distributor, or a licensed dealer, with a bona fide intention to use them.
• The purchase must have taken place within four years before the refund application, and a discount is deducted from the repayment.