FINANCE ACT, 1970

Type Act

Publication 1970-08-04

Last updated 2026-07-15

State Partially repealed superseded text

Text As published

Source Irish Statute Book

articles 62

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

43 amending acts · 2026-07-15, NATIONAL TREASURY MANAGEMENT AGENCY (MISCELLANEOUS PROVISIONS) ACT 2026

Reform history JSON API

If the rent, whether reserved as a yearly rent or otherwise, is at a rate or average rate:


				If the term does not exceed 35 years, or is indefinite.	If the term does not exceed 35 years, or is indefinite.	If the term does not exceed 35 years, or is indefinite.	If the term exceeds 35 years, but does not exceed 100 years.	If the term exceeds 35 years, but does not exceed 100 years.	If the term exceeds 35 years, but does not exceed 100 years.	If the term exceeds 100 years.	If the term exceeds 100 years.	If the term exceeds 100 years.
				£	s.	d.	£	s.	d.	£	s.	d.
Not exceeding £5 per annum	Not exceeding £5 per annum	Not exceeding £5 per annum	Not exceeding £5 per annum	0	1	0	0	6	0	0	12	0
Exceeding—	Exceeding—	Exceeding—	Exceeding—
£5 and not exceeding £10	£5 and not exceeding £10	£5 and not exceeding £10	£5 and not exceeding £10	0	2	0	0	12	0	1	4	0
£10	”	£15		0	3	0	0	18	0	1	16	0
£15	”	£20		0	4	0	1	4	0	2	8	0
£20	”	£25		0	5	0	1	10	0	3	0	0
£25	”	£50		0	10	0	3	0	0	6	0	0
£50	”	£75		0	15	0	4	10	0	9	0	0
£75	”	£100		1	0	0	6	0	0	12	0	0
£100
For every full sum of £50, and also for any fractional part of £50 thereof	For every full sum of £50, and also for any fractional part of £50 thereof	For every full sum of £50, and also for any fractional part of £50 thereof	For every full sum of £50, and also for any fractional part of £50 thereof	0	10	0	3	0	0	6	0	0

---	---	---	---	---
(4) Lease made subsequently to, and in conformity with an agreement duly stamped under the provisions of section 75 of the Stamp Act, 1891	0	1	0
(5) Of any other kind whatsoever not hereinbefore described	1	0	0
LETTER OF CREDIT.
See BILL OF EXCHANGE.
MARKETABLE SECURITY.
The same ad valorem duty according to the nature of the security as upon a mortgage.
(1) Being a security not transferable by delivery—For or in respect of the money thereby secured
(2) Transfer, Assignment, or Disposition of a marketable security of any description—
Upon a sale thereof—See conveyance or transfer on sale.
Upon a mortgage thereof—See mortgage of stock or marketable security.
In any other case than a sale or mortgage	0	10	0
(3) Being a security transferable by delivery:
(a) made or issued by or on behalf of any company or body of persons corporate or unincorporate formed or established in the State, or
(b) made or issued by or on behalf of any foreign State or Government, or foreign municipal body, corporation, or company, and assigned, transferred, or in any manner negotiated in the State:—
(i) for every £20, or fractional part of £20 of the money secured, if that money is to be paid off within a term not exceeding one year from the date on which the duty is payable	0	1	0
(ii) for every £10, or fractional part of £10 of the money secured, if that money is to be paid off within a term exceeding one year but not exceeding three years from the date on which the duty is payable	0	1	0
(iii) for every £10, or fractional part of £10 of the money secured, if that money is to be paid off at a time exceeding three years after the date on which the duty is payable	0	4	0
(iv) for every £20, or fractional part of £20 of the money secured, in the case of a security given in substitution for a like security stamped under (iii) above	0	2	0
(4) Being a foreign share warrant or stock certificate to bearer (including any instrument by whatever name called, having the like effect as a share warrant issued under the provisions of the Companies Act, 1963, or as a stock certificate to bearer):
For every £10, or fractional part of £10, of the nominal value of the share or stock to which the warrant, certificate, or instrument relates	0	4	0
(5) Being an instrument to bearer (not being a share warrant, stock certificate to bearer, or other instrument chargeable with duty under the foregoing heading) by means of which any share or stock of any company or body of persons formed or established out of the State is assigned, transferred, or in any manner negotiated in the State:
For every £100, or fractional part of £100, of the nominal value of the share or stock	0	1	0
MARRIAGE SETTLEMENT. See SETTLEMENT.
MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security otherwise specially charged with duty), and WARRANT OF ATTORNEY to confess and enter up judgment.
(1) Being the only or principal or primary security (other than an equitable mortgage) for the payment or repayment of money—
Not exceeding £300:—
For every £50 or part of £50 of the amount secured	0	1	0
Exceeding £300:—
For every £200 or part of £200 of the amount secured	0	5	0
(2) Being a collateral, or auxiliary, or additional, or substituted security (other than an equitable mortgage), or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped—
Where the amount secured does not exceed two thousand pounds:
For every £200, and also for any fractional part of £200	0	1	0
In any other case	0	10	0
(3) Being an equitable mortgage:
For every £100, and any fractional part of £100, of the amount secured	0	1	0
(4) TRANSFER, ASSIGNMENT, or DISPOSITION of any mortgage, bond, debenture, or covenant (except a marketable security), or of any money or stock secured by any such instrument, or by any warrant of attorney to enter up judgment, or by any judgment.
For every £200, and also for any fractional part of £200, of the amount transferred, assigned, or disposed, exclusive of interest which is not in arrear	0	1	0
The same duty as a principal security for such further money.
And also where any further money is added to the money already secured.
(5) RECONVEYANCE, RELEASE, DISCHARGE, SURRENDER, RESURRENDER, or RENUNCIATION of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured:
For every £200, and also for any fractional part of £200, of the total amount or value of the money at any time secured	0	1	0
MORTGAGE OF STOCK or Marketable Security.
By deed. See MORTGAGE.
ORDER for the payment of money.
See BILL OF EXCHANGE.
PARTITION or DIVISION—Instruments effecting.
In the case specified in section 73 of the Stamp Act, 1891, see that section.
In any other case	0	10	0
POLICY OF LIFE INSURANCE.
Where the sum insured exceeds £50 but does not exceed £1,000:
For every full sum of £100, and also for any fractional part of £100, of the amount insured	0	1	0
Exceeds £1,000:
For every full sum of £1,000, and also for any fractional part of £1,000, of the amount insured	0	10	0
POLICY OF LIFE INSURANCE made for a period not exceeding two years	0	1	0
PROMISSORY NOTE.
See BILL OF EXCHANGE.
RECONVEYANCE, RELEASE, or RENUNCIATION of any security.
See MORTGAGE, &c.
RELEASE or RENUNCIATION of any property, or of any right or interest in any property—
Upon a sale. See CONVEYANCE ON SALE.
By way of security. See MORTGAGE, &c.
In any other case	0	10	0
RENUNCIATION. See RECONVEYANCE and RELEASE.
REVOCATION of any use or trust of any property by any writing, not being a will	0	10	0
SETTLEMENT. Any instrument, whether voluntary or upon any good or valuable consideration, other than a bona fide pecuniary consideration, whereby any definite and certain principal sum of money (whether charged or chargeable on lands or other hereditaments or heritable subjects, or not, or to be laid out in the purchase of lands or other hereditaments or heritable subjects or not), or any definite and certain amount of stock, or any security, is settled or agreed to be settled in any manner whatsoever:
For every £100, and also for any fractional part of £100, of the amount or value of the property settled or agreed to be settled	0	5	0

Exemption.


Instrument of appointment relating to any property in favour of persons specially named or described as the objects of a power of appointment, where duty has been duly paid in respect of the same property upon the settlement creating the power or the grant of representation of any will or testamentary instrument creating the power.
SHARE CERTIFICATE. FOREIGN. See MARKETABLE SECURITY.
A duty of an amount equal to three times the amount of the ad valorem stamp duty which would be chargeable on a deed transferring the share or shares or stock specified in the warrant or certificate if the consideration for the transfer were the nominal value of such share or shares or stock.
SHARE WARRANT issued under the provisions of the Companies Acts, and STOCK CERTIFICATE to bearer.
SUPERANNUATION ANNUITY.
See BOND, COVENANT, &c.
SURRENDER, not being an instrument chargeable with duty as a conveyance on sale or a mortgage	0	10	0
TRANSFER.
See CONVEYANCE or TRANSFER.
WARRANT OF ATTORNEY to confess and enter up a judgment given as a security for the payment or repayment of money, or for the transfer or retransfer of stock
See MORTGAGE, &c.

GENERAL EXEMPTIONS FROM ALL STAMP DUTIES

(1) Transfers of shares in

(i) stocks or funds of the Government or Oireachtas,

(ii) stocks or funds of the Government or Parliament of the late United Kingdom of Great Britain and Ireland which are registered in the books of the Bank of Ireland in Dublin, and

(iii) stocks or funds of the Government or Parliament of Great Britain which are registered in the books of the Bank of Ireland in Dublin.

(2) Instruments for the sale, transfer, or other disposition, either absolutely or by way of mortgage, or otherwise, of any ship or vessel, or any part, interest, share, or property of or in any ship or vessel.

(3) Testaments and testamentary instruments.

(4) Bonds given to sheriffs or other persons upon the replevy of any goods or chattels, and assignments of such bonds.

(5) Instruments made by to, or with the Commissioners of Public Works in Ireland.

SECOND SCHEDULE. Enactments Repealed.


Session and Chapter or Number and Year	Short Title	Extent of Repeal
33 & 34 Vict., c. 46.	Landlord and Tenant (Ireland) Act, 1870.	Section 57.
42 & 43 Vict., c. 19.	Habitual Drunkards Act, 1879.	Section 14.
50 & 51 Vict., c. 57.	Deeds of Arrangement Act, 1887.	Section 6 (2).
54 & 55 Vict., c. 39.	Stamp Act, 1891.	Sections 18 to 22, 24, 25, 27, 28, 42, 49 to 51 and 59 (4); section 61 (1) and the words “In any other case” in section 61 (2); sections 63, 65 to 68 and 75 (2); in section 78 (1) the words “or (b) any furnished dwelling-house or apartments for any definite term less than a year; and upon the duplicate or counterpart of any such instrument,”; section 82; in section 86 (1) (a) the words “Conditional surrender by way of mortgage”; section 87 (4) and (5); sections 89, 99, 101 (2), 102, 103, 111, 116 and 120. In Second Schedule, the Second Part.
58 & 59 Vict., c. 16.	Finance Act, 1895.	Sections 9 and 14.
61 & 62 Vict., c. 46.	Revenue Act, 1898.	Section 8.
62 & 63 Vict., c. 9.	Finance Act, 1899.	Section 4.
3 Edw. VII, c. 46.	Revenue Act, 1903.	Section 7.
5 Edw. VII, c. 4.	Finance Act, 1905.	Section 5.
6 Edw. VII, c. 20.	Revenue Act, 1906.	Section 9.
7 Edw. VII, c. 13.	Finance Act, 1907.	Sections 6 and 11.
8 Edw. VII, c. 16.	Finance Act, 1908.	Section 5.
10 Edw. VII, c. 8.	Finance (1909–10) Act, 1910.	Sections 73 and 75 to 79.
1 Geo. V, c. 2.	Revenue Act, 1911.	Section 15.
1 & 2 Geo. V, c. 48.	Finance Act, 1911.	Section 13.
7 & 8 Geo. V, c. 31.	Finance Act, 1917.	Section 30.
10 & 11 Geo. V, c. 18.	Finance Act, 1920.	Sections 34, 36, 38 and 40.
No. 35 of 1926.	Finance Act, 1926.	Section 38.
No. 5 of 1929.	Finance (Customs and Stamp Duties) Act, 1929.	Section 5 (2).
No. 32 of 1929.	Finance Act, 1929.	Section 35.
No. 31 of 1931.	Finance Act, 1931.	Section 31.
No. 15 of 1933.	Finance Act, 1933.	Section 42.
No. 14 of 1940.	Finance Act, 1940.	Section 30 (3) (e).
No. 15 of 1947.	Finance Act, 1947.	Section 18.
No. 33 of 1947.	Finance (No. 2) Act, 1947.	Section 13.
No. 12 of 1948.	Finance Act, 1948.	Section 12.
No. 13 of 1949.	Finance Act, 1949.	Section 24 (1), (2) and (3) and sections 25 and 27.
No. 18 of 1950.	Finance Act, 1950.	Sections 17 and 18.
No. 15 of 1951.	Finance Act, 1951.	Sections 17 to 20.
No. 14 of 1952.	Finance Act, 1952.	Sections 20 and 21.
No. 21 of 1953.	Finance Act, 1953.	Sections 13 and 14.
No. 22 of 1954.	Finance Act, 1954.	Sections 24 to 27.
No. 13 of 1955.	Finance Act, 1955.	In section 17, subparagraph (b) (i).
No. 22 of 1956.	Finance Act, 1956.	Section 29.
No. 47 of 1956.	Finance (Miscellaneous Provisions) Act, 1956.	Section 24 (b), (c) and (d).
No. 20 of 1957.	Finance Act, 1957.	Section 24.
No. 25 of 1958.	Finance Act, 1958.	Section 58.
No. 14 of 1959.	Fisheries (Consolidation) Act, 1959.	Section 294 (4).
No. 18 of 1959.	Finance Act, 1959.	Section 75 (1), (2), (3) and (4) (c).
No. 19 of 1960.	Finance Act, 1960.	Sections 35 and 37.
No. 23 of 1963.	Finance Act, 1963.	Sections 44 and 49 (6).
No. 7 of 1968.	Finance (Miscellaneous Provisions) Act, 1968.	Section 10.
No. of 21 1969.	Finance Act, 1969.	Sections 47 and 48.

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