Revenue eBrief No. 068/22

23 March 2022

Stamp Duty Manual – Electronic Share Trading In Euroclear Bank- updated

Stamp Duty Manual – Euroclear Manual: Electronic Share Trading – Rules, Procedures, Practices, Guidelines and Interpretations – has been updated as follows:

• The Introduction has been expanded to include the background to the legislation providing for stamp duty on the electronic trading of interests in Irish shares in Euroclear Bank;
• A new Part 10 has been added to address certain questions regarding the application of Part 6 of the Stamp Duties Consolidation Act 1999.