Types

• In Ireland, "stamp" has a connotation of more than just the stamps used to send letters; it includes a physical stamp put on certain documents. In the Act, letter stamps are "adhesive stamps," and stamps affixed to documents are "particulars delivered stamps."
  
  

Regulations

• Stamps go on a large variety of documents, including leases, decrees of foreclosure, stock certificates and other types of contracts. The county-appointed Revenue Commissioners assess duties.
  
  

History

• The Irish Parliament originally passed the act on Dec. 15, 1999. Due to its extensive nature as a consolidating act, it included repeals and amendments to previous pieces of legislation, including the 1891 Stamp Act and the Value-Added Tax Act of 1972.