Stamp Duties Consolidation Act 1999 section 77

Overpayment of duty

Section 77 set out how a person who had overpaid stamp duty on a CREST transfer could obtain a repayment from Revenue, together with the conditions that applied to such a claim.

• A person who could prove that they had overpaid stamp duty on a CREST transfer was entitled to a repayment of the excess.
• A repayment claim had to be made within four years of the payment date, set out the grounds, include a computation, and be backed by any documentation Revenue required.
• Revenue could require a non-resident claimant to appoint a tax representative in the State, who would be personally liable for any loss of duty caused by an incorrect claim.
• The section was repealed by the Finance Act 2022.