1. Introduction
The Revenue Commissioners (Revenue) commenced the operation of an e-Stamping system on 30th December 2009 in accordance to S.I. No. 476 of 2009 - Stamp Duty (e-Stamping of Instruments) Regulations 2009.
Deeds (instruments) submitted for stamping on or after 30th December 2009 will no longer bear a holographic stamp in relation to duty paid and Particulars Delivered.
2. eStamping Process
On execution of a deed that requires stamping, the practitioner files a stamp duty return with Revenue, on behalf of his/her client, together with any stamp duty payable. On receipt of the return and payment, Revenue electronically issues the practitioner with a stamp certificate which must then be printed and attached to the deed to denote that it has been stamped.
3. Stamp Certificate Format
Each stamp certificate bears its own unique security number and other details that associate it solely and clearly with one particular deed. Where counterparts are being stamped, a separate stamp certificate, each with its own unique security number, will issue for each.
The stamp certificate contains the Revenue Logo and the following elements:
- Stamp Certificate Security Number (Stamp Certificate ID). The security number will be alpha numeric and will always have 20 digits and be in the following format.
12-0123456-A12B-DDMMYY-A - Document ID Number
- Date of Instrument
- Parties’ names
- Address and folio numbers (if registered) of the property.
- Chargeable Consideration
- Duty - (including for leases the rental element) and all penalty amounts whether mitigated in full or in part
- Reliefs applied
- Adjudication marker
- Date of issue of Stamp Certificate
See Appendices 1 and 2 for examples of stamp certificates.
4. Changes of Practice in Property Registration Authority resulting from
e-Stamping
4.1. Data Entry
There are new fields in ITRIS, the electronic Form 17 (eForm 17), the paper Form 17and relevant Registry of Deeds forms to record the stamp certificate security number. If the deed was presented for stamping on or after 30th December 2009, this security number must be entered into ITRIS at data entry stage if it has not been entered by the lodging party using the eForm 17. The security number is entered and recorded in the Documents tab.
ITRIS and the eForm 17 will not allow the entry of a number in an incorrect format (i.e. a number that does not comply with the formula used by Revenue to generate the security number).
If the deed was presented for stamping prior to 30th December 2009 or did not require presentation to Revenue (e.g. transfer of family home into the joint names of spouses), ITRIS and the eForm 17 will provide an option to proceed without entering the security number.
4.2 Examination of Documents
All deeds that required presentation to Revenue for Particulars Delivered and/or stamping must have a stamp certificate attached when lodged for registration. See Office Notice of 9 January 2006 for guidance on deeds that do not require to be presented to Revenue.
When setting up the case, the officer should check the following in all cases
1. That the stamp certificate is attached to the relevant deed.
2. That the stamp certificate security number corresponds with the security number entered in ITRIS.
3. That the date of execution of the deed on the stamp certificate corresponds with the date on the relevant deed.
4. That the folio number, if any, quoted on the stamp certificate corresponds with the folio number in the relevant deed.
If any of the above is not fully complied with, then the application should be marked “Rejected” and documents returned to the lodging party.
The sufficiency of the duty paid is a matter between the lodging party and Revenue.
Deeds that do not usually require presentation to Revenue, such as a Deed of Grant, may occasionally contain a monetary consideration. In these cases, the stamp certificate must be attached to the deed. The application type and document should be amended in ITRIS where appropriate, as is the current practice.
If uncertainty exists as to whether a deed should have been presented to Revenue, then please refer to a Higher Executive Officer.
If a deed dated on or after 30th December 2009 bears a holographic stamp, then please refer to the Regional Manager. Any other concerns about the validity of a stamp certificate should also be referred to the Regional Manager
5. Revenue Liaison Officer
A PRA staff member will be nominated as Revenue Liaison Officer. All enquiries from Revenue in relation to either pending or completed cases should be referred to this person. Pending applications should be marked For Further Attention and passed to the Revenue Liaison Officer.
Diarmuid Clancy
Deputy Registrar,
21 January 2010
Appendix 1: Sample Certificate: Registered Property – Exempt from Stamp Duty
Appendix 2: Sample Certificate: Unregistered� Property � Stamp Duty Paid