Paying the Duty

Appeals

What can you appeal against?

You can appeal against:

• a Stamp Duty assessment from Revenue
• a decision by Revenue to reject an expression of doubt
• a Revenue decision related to land valuation
• Revenue's refusal to exempt you from electronic filing
• or
• a decision by Revenue on a claim for a refund.

If you are appealing against a Stamp Duty assessment, you must have:

• filed a Stamp Duty return
• and
• paid the amount of Stamp Duty due based on that return.

What you cannot appeal

You cannot appeal:

• the amount of Stamp Duty you assess is due
• where you (or your agent or advisor) and Revenue agreed the amount of Stamp Duty due before Revenue raised an assessment
• interest and penalties.

How do you appeal?

Apart from appeals against a land valuation, you should appeal directly to the Tax Appeals Commission.

If you are appealing a land valuation, you should submit a completed notice of appeal form to:

The Land Values Reference Committee
The Supreme Court Office
Four Courts
Dublin 7

For appeals against assessments or decisions you should:

• send your appeal within 30 days of Revenue's assessment or decision
• and
• include the reasons for your appeal.

You can appeal against Revenue’s refusal to exempt you from electronic filing at any stage.