Stamp Duties Consolidation Act 1999 section 78G

Overpayment and repayment of duty

Section 78G provides for the repayment of stamp duty that has been overpaid on a transfer of dematerialised securities through a relevant system, and sets out how and when a claim for that repayment must be made.

• Where Revenue is satisfied that stamp duty charged on a transfer of dematerialised securities under section 78B has been overpaid, the overpayment must be repaid.
• No repayment is made unless a valid claim has first been submitted.
• A claim must be made in the form and manner decided by Revenue.
• A claim must be made within four years from the date of execution of the transfer order, or deemed transfer order, giving rise to the claim.