Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
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21 Right of appeal of persons dissatisfied with assessment.
[SA1891 s13]
(1) In this section—
“Appeal Commissioners” has the meaning assigned to it by section 850 of the Taxes Consolidation Act, 1997;
“appellant” means a person who appeals to the Appeal Commissioners under subsection (2).
(2) Any person who is dissatisfied with the assessment of the Commissioners and who is an accountable person in relation to such assessment may, on payment of duty in conformity with the assessment, appeal to the Appeal Commissioners against the assessment and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court on a point of law.
(3) A person who intends to appeal under this section against an assessment shall, within 30 days after the date of the assessment, give notice in writing to the Commissioners of such intention.
(4) Subject to this section, Chapter 1 of Part 40 (Appeals) of the Taxes Consolidation Act, 1997, shall, with any necessary modifications, apply as they apply for the purpose of income tax.
(5) Notwithstanding subsection (2)—
(a) any person dissatisfied with any decision of the Commissioners as to the value of any land for the purpose of an assessment under this Act may appeal against such decision in the manner prescribed by section 33 (as amended by the Property Values (Arbitrations and Appeals) Act, 1960) of the Finance (1909-10) Act, 1910, and so much of Part I of that Act as relates to appeals shall apply to an appeal under this subsection;
(b) an appeal shall not lie under subsection (2) on any question relating to the value of any land.
(6) The particulars of any transfer or lease which are presented to or obtained by the Commissioners under section 12 shall, in any appeal under this section, be received as prima facie evidence of all matters and things stated in such particulars.
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21 Right of appeal of persons dissatisfied with assessment or decision.
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(1) In this section—
“Appeal Commissioners” has the meaning assigned to it by section 850 of the Taxes Consolidation Act 1997;
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“time for bringing an appeal” means 30 days.
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“time for bringing an appeal” means 30 days after the date of the assessment.
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(2) An accountable person who is dissatisfied with an assessment of the Commissioners in relation to an instrument may appeal to the Appeal Commissioners against the assessment and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court on a point of law.
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(2) An accountable person who is dissatisfied with an assessment of the Commissioners in relation to an instrument may appeal to the Appeal Commissioners against the assessment on giving, within the time for bringing an appeal, notice in writing to the Commissioners and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court on a point of law.
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(2) An accountable person aggrieved by an assessment to stamp duty made on that person may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment.
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(3) No appeal may be made against an assessment made on an accountable person by the Commissioners, where the duty had been agreed between the Commissioners and the accountable person, or any person authorised by the accountable person in that behalf, before the making of the assessment.
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(3) No appeal may be made against—
(a) an assessment made by an accountable person, or
(b) an assessment made on an accountable person by the Commissioners, where the duty had been agreed between the Commissioners and the accountable person, or any person authorised by the accountable person in that behalf, before the making of the assessment.
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(4) (a) Where—
(i) an accountable person fails to cause an electronic return or a paper return to be delivered in relation to an instrument, or
(ii) the Commissioners are not satisfied with the electronic return or the paper return which has been delivered, or has received any information as to its insufficiency,
and the Commissioners make an assessment in accordance with section 20, no appeal shall lie against that assessment until such time as—
(I) in a case to which subparagraph (i) applies, an electronic return or a paper return is delivered to the Commissioners, and
(II) in a case to which either subpara-graph (i) or (ii) applies, the accountable person pays or has paid an amount of duty on foot of the assessment which is not less than the duty which would be payable on foot of the assessment if the assessment were made in all respects by reference to the return delivered to the Commissioners,
and the time for bringing an appeal against the assessment shall be treated as commencing at the earliest date on which both the return has been delivered and that amount of duty has been paid.
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(4) (a) Where—
(i) an accountable person fails to cause an electronic return or a paper return to be 40 delivered in relation to an instrument, or
(ii) the Commissioners are not satisfied with the electronic return or the paper return which has been delivered, or have received any information as to its insufficiency,
and the Commissioners make an assessment in accordance with section 20, [11]>no appeal may be made against that assessment unless within the time for bringing an appeal—<[11][11]>no appeal lies against the assessment until such time as—<[11]
(I) in a case to which subparagraph (i) applies, an electronic return or a paper return is delivered to the Commissioners, and
(II) in a case to which either subparagraph (i) or (ii) applies, the accountable person pays or has paid an amount of duty on foot of the assessment which is not less than the duty which would be payable on foot of the assessment if the assessment were made in all respects by reference to the return delivered to the Commissioners.
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(b) References in this subsection to an amount of duty shall be construed as including a surcharge under section 14A(3) and any amount of interest which would be due and payable on that duty, calculated in accordance with section 159D, at the date of payment of the duty, together with any costs incurred or other amounts which may be charged or levied in pursuing the collection of the duty contained in the assessment.
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(5) Where an appeal is brought against an assessment made on an accountable person in relation to an instrument required to be stamped by means of the e-stamping system, the accountable person shall specify in the notice of appeal—
(a) each amount or matter in the assessment with which the accountable person is aggrieved, and
(b) the grounds in detail of the accountable person’s appeal as respects each such amount or matter.
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(6) Where, as respects an amount or matter to which a notice of appeal relates, the notice does not comply with subsection (5), the notice shall, in so far as it relates to that amount or matter, be invalid and the appeal concerned shall, in so far as it relates to that amount or matter, be deemed not to have been brought.
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(7) The accountable person shall not be entitled to rely on any ground of appeal that is not specified in the notice of appeal unless the Appeal Commissioners, or the Judge of the Circuit Court, as the case may be, are or is satisfied that the ground could not reasonably have been stated in the notice.
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(8) Notwithstanding subsection (2)—
(a) any person dissatisfied with any decision of the Commissioners as to the value of any land for the purpose of an assessment under this Act may appeal against such decision in the manner prescribed by section 33 (as amended by the Property Values (Arbitrations and Appeals) Act 1960) of the Finance (1909-10) Act 1910, and so much of Part I of that Act as relates to appeals shall apply to an appeal under this subsection;
(b) an appeal shall not lie under subsection (2) on any question relating to the value of any land.
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(9) An accountable person who is aggrieved by a decision of the Commissioners under section 8C(5) that an expression of doubt is not genuine may, by giving notice in writing to the Commissioners within the period of 30 days after the notification of the said decision, require the matter to be referred to the Appeal Commissioners and on the hearing of an appeal under this subsection, the Appeal Commissioners shall have regard only to whether the expression of doubt is genuine.
(10) Subject to this section, Chapter 1 of Part 40 (which relates to appeals) of the Taxes Consolidation Act 1997 shall, with any necessary modifications, apply as they apply for the purpose of income tax.
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(9) In default of an appeal, in accordance with section 949I of the Taxes Consolidation Act 1997 or section 121, as the case may be, being made by an accountable person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.
(10) An assessment that is otherwise final and conclusive shall not, for any purpose of this Act, be regarded as not final and conclusive or as ceasing to be final and conclusive by reason only of the fact that a Revenue officer has amended, or may amend, the assessment.
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Substituted by FA12 sched3(11). In effect for all instruments that are executed on or after 7 July 2012 per S.I. No. 228 of 2012.
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Deleted by F(TA)A15 sched2(1)(c)(i). With effect from 21 March 2016 per S. I. No 110 of 2016.
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Deleted by F(TA)A15 sched2(1)(c)(i). With effect from 21 March 2016 per S. I. No 110 of 2016.
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Deleted by F(TA)A15 sched2(1)(c)(i). With effect from 21 March 2016 per S. I. No 110 of 2016.
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Deleted by F(TA)A15 sched2(1)(c)(i). With effect from 21 March 2016 per S. I. No 110 of 2016.
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Substituted by F(TA)A15 sched2(1)(c)(ii). With effect from 21 March 2016 per S. I. No 110 of 2016.
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Substituted by F(TA)A15 sched2(1)(c)(iii). With effect from 21 March 2016 per S. I. No 110 of 2016.