Section 152 Allowance for misused stamps

Where—

• an instrument has been inadvertently stamped with too much duty, or
• an instrument not liable to duty has been inadvertently stamped,

the Revenue Commissioners may refund the excess duty where a claim for the refund is made within 4 years of the date the instrument is stamped.

See also section 159A in relation to the time limits for claiming a repayment of stamp duty and section 159B in relation to the payment of interest on repayments.

Relevant Date: Finance Act 2014