Section 155 Allowance for lost instruments

In certain circumstances the Revenue Commissioners will stamp a replacement instrument free of charge if the original instrument has been lost.

Where the lost instrument was stamped under the e-stamping system, the replacement instrument can be stamped, without the payment of any additional stamp duty, by downloading another stamp certificate relating to the original lost instrument and attaching the stamp certificate to the replacement instrument.

Where the lost instrument was stamped prior to the introduction of e-stamping, a stamp duty return should be filed under the e-stamping system in respect of the replacement instrument and the following information should be submitted to the Revenue Commissioners—

• a statutory declaration by a person or persons fully cognisant of the facts covering the following points:
  • date of stamping the original instrument,
  • evidence of stamping the original instrument (where the instrument was stamped with an impressed stamp), and
  • evidence of the loss of the original instrument;
• the original or copy correspondence (if any) with the Revenue Commissioners on the stamping of the original instrument;
• the original or copy correspondence (if any) with the postal service or courier firm on the subject;
• a copy of the lost instrument, preferably of the stamped instrument;
• a copy (front and back) of the cashed cheque, bank draft or payable order relating to the payment of stamp duty in respect of the lost instrument (where the instrument was stamped with an impressed stamp;
• a substitute instrument (unstamped); and
• an undertaking that the lost instrument, if found, will be surrendered to the Revenue Commissioners.

A Stamp Certificate will issue in respect of the substitute deed, without payment of any additional stamp duty, once the Revenue Commissioners are satisfied with the bona fides of the circumstances.

Relevant Date: Finance Act 2014