Background

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.