Budget 2023 - Special Exemption Order - Reduction in stamp duty fees & refunds

Following Budget 2023 announced by Government on Tuesday 27 September, Special Exemption Order stamp duty fee with a start date of 28 September 2022 has been reduced by 50% from €410 to €205.

Applications for 50% refund of Special Exemption Order can be made by post to:

Finance Unit - Fees,
The Courts Service Office,
Phoenix House,
15 - 24 Phoenix Street North,
Dublin 7

Documentation to be provided to apply for a refund on manually stamped Special Exemption Applications

- Completed Fee Refund form
- A copy of the stamped licence granted in court confirming the stamp duty paid and licence date/s to be refunded

Documentation to be provided to apply for a refund on Special Exemption Orders applied for Online

- Completed Refund Form 
- Copy of CSOL receipt including CSOL case number(s)
- Confirmed list of dates to be refunded

**Please note that only postal applications for refund will be accepted