Government Stamp Duty (GSD) on Visa Debit and ATM cards is charged retrospectively in January or February each year for each cash withdrawal made from an ATM / LATM within the Republic of Ireland in the preceding year at a rate of €0.12 per withdrawal capped at a maximum of €2.50 per ATM (cash) card or Visa Debit (combined) card where only the ATM function is used, or €5 per Visa Debit (combined) card where both ATM and “Point of Sale” functions are used.
We may decide to charge the Government Stamp Duty on the Second Level current account card in the future. We will give you notice in advance before we do.