Special Exemption Order stamp duty refunds


Applications for part refunds of stamp duty on Special Exemption Orders can now be made by post.

apply refund


Budget 2023 reduced the Special Exemption Order stamp duty fee - from €410 to €205 - by 50% with a start date of 28 September 2022.

Applications for a 50% refund, where relevant, can now be made by post to Finance Unit - Fees, The Courts Service Office, Phoenix House, 15 - 24 Phoenix Street North, Dublin 7.

Documentation required

For a manually stamped Special Exemption Applications, applications should include

  • a completed fee refund form, and

  • a copy of the stamped licence granted in court confirming the stamp duty paid and licence date/s to be refunded.

For a Special Exemption Order applied for Online, applications should include:

  • a completed fee refund form,

  • copy of CSOL receipt including CSOL case number(s), and

  • confirmed list of dates to be refunded.

For more information, see the Courts Service website.