Section 154 Stamps not wanted may be repurchased by the Commissioners

Unwanted stamps may be repurchased by the Revenue Commissioners if the Revenue Commissioners are satisfied they were properly acquired in the first place. Such stamps must be delivered up to be cancelled and the person claiming the repayment must prove to the satisfaction of the Revenue Commissioners that the stamps were purchased from them or from a person appointed to sell and distribute stamps or from a licensed person. The stamps must have been purchased within the period of 4 years before the application for a refund is made.

Relevant Date: Finance Act 2014