Section 77 Overpayment of duty

Summary

This section enables the Revenue Commissioners to refund any duty overpaid. The refund claim must be made within a period of 4 years from the date on which the operator-instruction was made. See also section 159A in relation to the time limits for claiming a repayment of stamp duty. Interest may arise on the refund – see section 159B.

Details

(1) The Revenue Commissioners may refund any duty overpaid.

(2) The refund claim must—

• be made (in writing) within 4 years from the date on which the operator-instruction was made,
• set out the grounds on which the refund is claimed,
• contain a computation of the amount claimed, and
• be supported by documentation, if so required by the Revenue Commissioners.

(3), (4) If the person claiming the refund is not resident in the State or has no branch or agency in the State the Revenue Commissioners may require that person to appoint and maintain a tax representative in the State.

Relevant Date: Finance Act 2014