1. A Tax Reference Type for the parties to the instrument will no longer be required when completing an e-Stamping return. Once a valid Tax Reference Number is entered on the e-stamping return, the Tax Reference Type will automatically default to CUST. In a small number of cases (less than 1% of cases), the Tax Reference Type may be sought by the e-stamping system for verification purposes.
2. (a) Individuals: PPS Numbers received from the Department of Social Protection (DSP) and not registered for any tax will continue to require registration by the National Stamp Duty Office (NSDO) prior to the number being used on an e-stamping return.
   (b) Foreign Companies: Foreign companies which are not (or were not at any time in the past) registered for tax will continue to have to apply to the NSDO for a Tax Reference Number.
3. The 'consideration' field has been increased to allow input of 11 digits preceding the decimal point (e.g. the system will in future accept a consideration up to a maximum of €99,999,999,999.00).
4. The 'Local Authority' field in the Address Details section of the e-Stamping return (for Residential Property) can now be amended where a change of address entry is made.

Further information on Tax Reference Numbers (and other stamp duty issues) is available on the Revenue website.