Section 4 of Finance (No. 2) Act 2011 introduced a new stamp duty levy of 0.6% on certain pension funds. The levy will apply for four years; 2011, 2012, 2013 and 2014, and chargeable persons are required to deliver a statement and pay the levy by electronic means by 25 September in each of the relevant years. Revenue has confirmed in eBrief No. 39/11 that ROS customers can make pension levy payments in the same way as other payments are made, by selecting the tax type ‘Pension Schemes Levy’. ROS customers will also need to either set up a new ROS Debit Instruction (RDI) or amend their existing RDI in advance to authorise Pension Scheme Levy payments.