Section 11 Denoting stamps

This section covers situations where the duty chargeable on one instrument (Instrument A) depends on the duty paid on another instrument (Instrument B). In such cases the Revenue Commissioners will, on request and on production of both instruments, denote Instrument A with the fact that duty was paid on Instrument B.

The stamp duty chargeable on one instrument is dependent on the duty paid on another in the following instances:

• Duplicates or Counterparts

An instrument which is a duplicate or counterpart of an instrument chargeable to stamp duty is chargeable with a fixed duty of up to €12.50 under the “DUPLICATE or COUNTERPART of any instrument chargeable with any duty” head of charge in Schedule 1 and because that fixed duty stamp is dependent on the original instrument being duly stamped, the duplicate or counterpart instrument will be impressed with a stamp denoting that the original has been duly stamped on production of the duly stamped original.

A counterpart of a lease which has not been executed by or on behalf of the lessor does not require a denoting stamp (section 13).

• Conveyances or transfers made in pursuance of a section 31 or 31A contract
• Leases made in conformity with a section 50 agreement for lease

Relevant Date: Finance Act 2014