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
  • 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) 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.