Special Exemption Order stamp duty refunds

06/10/2022 10:17:00

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.