Credit Card duty on cancelled/unactivated card

I applied for and got a Tesco's credit card.
However, I changed my mind about and cancelled it without ever activating it or using it.
Tesco's are now saying they will deduct the government stamp duty.
When I first rang to cancel it, I was told I wouldnt be charged this because it wasnt activated etc!

See Revenue guidelines:
http://www.revenue.ie/en/tax/stamp-duty/leaflets/stamp-duty-financial-cards.html#sectionb

What if I received a credit card or charge card but never used it?
If the credit card account is closed never having been used, no stamp duty is payable provided that you close the account in the same period as it was opened

So it depends on when you opened and closed it.....

they have no choice but to deduct it if it was opened before 1st April 2010 for the 2010/2011 tax year. . You are lucky you didn't use it, even once, or you would have been liable for a 2nd charge,for 2011/2012