Stamp Duty on property appeals
What can you appeal against?
You can appeal against any of the following:
- 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
- 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
- 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) 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
For appeals against assessments or decisions you should:
- send your appeal within 30 days of Revenue's assessment or decision
- include the reasons for your appeal.
You can appeal against Revenue’s refusal to exempt you from electronic filing at any stage.