Stamp Duties Consolidation Act 1999 section 159A

General provisions on claims for repayment of stamp duty

Section 159A sets out the general conditions that must be met before Revenue will repay stamp duty under any provision of the SDCA 1999.

• "Repayment" covers not only the stamp duty itself but also any related interest, surcharge or penalty.
• Revenue will only make a repayment where the Act provides for it, a valid claim has been made, and the claim is submitted within 4 years of the relevant date (or any shorter period specified elsewhere).
• A claim is treated as valid if it is in the prescribed form, contains all information Revenue reasonably requires, and (for section 152 claims) the original return or statement has been amended to reflect the correct duty payable.
• Where Revenue refuses a claim, the claimant must be notified in writing with reasons, and may appeal to the Appeal Commissioners within 30 days of the notification.