Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
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14A Late filing of return.
(1) In this section “specified return date” means the thirtieth day after the date of the first execution of an instrument chargeable with duty.
(2) For the purposes of this section—
(a) where an accountable person deliberately or carelessly causes the delivery of an incorrect electronic return or a paper return on or before the specified return date, that person shall be deemed to have failed to have delivered the return on or before that date unless the error in the return is remedied by the delivery of a correct return on or before that date,
(b) where an accountable person causes the delivery of an incorrect electronic return or a paper return on or before the specified return date, but does so neither deliberately nor carelessly and it comes to that person’s notice (or, if he or she has died, to the notice of his or her personal representative) that it is incorrect, the person shall be deemed to have failed to have delivered the return on or before the specified return date unless the error in the return is remedied by the delivery of a correct return without unreasonable delay, and
(c) where an accountable person causes the delivery of an electronic return or a paper return on or before the specified return date, but the Commissioners, by reason of being dissatisfied with any information contained in the return, require that person, by notice in writing served on him or her, to deliver a statement or evidence, or further statement or evidence, as may be required by them, the person shall be deemed not to have delivered the return on or before the specified return date unless the person delivers the statement or evidence, or further statement or evidence, within the time specified in any notice.
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(3) Where an accountable person fails to cause the delivery of an electronic return or a paper return in relation to an instrument on or before the specified return date, the stamp duty chargeable on such instrument shall be increased by an amount (in this section referred to as a ‘surcharge’) equal to—
(a) 5 per cent of the amount of duty, subject to a maximum surcharge of €12,695, where the return is delivered before the expiry of 2 months from the specified return date, and
(b) 10 per cent of the amount of duty, subject to a maximum surcharge of €63,485, where the return is not delivered before the expiry of 2 months from the specified return date.
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(3) Where an accountable person fails to cause the delivery of an electronic return or a paper return in relation to an instrument on or before the specified return date, any amount of stamp duty chargeable which, apart from this section, is contained in an assessment of stamp duty made under section 20 shall be increased by an amount (in this subsection referred to as a ‘surcharge’) equal to—
(a) 5 per cent of that amount of duty, subject to a maximum surcharge of €12,695, where the return is delivered before the expiry of 2 months from the specified return date, and
(b) 10 per cent of that amount of duty, subject to a maximum surcharge of €63,485, where the return is not delivered before the expiry of 2 months from the specified return date.
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