Revenue recently published updates to the e-stamping system to provide for the stamping transitional arrangements. The information on their website advises what you need to do to get:

• a refund if you paid at the rate of 6%
• a stamp certificate if you paid the amount due at the rate of 2%

Updated information

To claim a refund or have the stamp certificate issued, you must amend the return. The Revenue website contains a link to their help guide explaining how to amend a return, including what needs to be done to claim the transitional arrangements.

With regard to refund claims, a number of filers have already sent Revenue a certified copy of the contract and a certified copy of the deed in anticipation of the refund. Where these documents have already been sent to Revenue and the deed contains the certificate, there is no need to send them again. In such cases, you only need to tell Revenue that the return has been amended. If the deed does not contain the certificate, Revenue will need the signed letter as set out in the notice on their website. 

Revenue notices

• Published 4 January 2018: Residential and non-residential land and buildings (conveyances or transfers)
• Published 5 January 2018: Lease premiums

Taxation Committee/Conveyancing Committee