PART 8 APPEALS

Overview

This Part contains provisions relating to appeals regarding the value of real property, appeals in other cases and conditions which must be complied with before an appeal can be made.

In addition to a statutory right of appeal, taxpayers can avail of an internal review procedure under which anyone who is dissatisfied with a decision or an assessment made by the Revenue Commissioners may arrange to have that decision or assessment reviewed by a senior Revenue officer.

66 Appeals regarding value of real property

Summary

Where the question in dispute is the market value of real and leasehold property, the taxpayer may appeal to the property arbitrator appointed under the Property Values (Arbitration and Appeals) Act 1960. Both the taxpayer and the Revenue Commissioners may appeal a decision of the property arbitrator to the Courts. Appeals in all other cases are dealt with in section 67.

The information contained in the particulars delivered form, which has to be furnished under the Stamp Duties Consolidation Act 1999 whenever a transfer or a lease takes place, will be received as prima facie evidence of all matters and things stated in such particulars for the purpose of any appeal under this section.

Details

(1) This section refers to real property which is defined in section 2 as, in effect, all immovable property – land and buildings. Where agreement cannot be reached between the taxpayer and the Revenue Commissioners, the taxpayer can appeal to the property arbitrator in the Land Values Reference Committee. That Committee consists of the Chief Justice, the President of the High Court and the Chairman of the Surveyors’ Institution (Irish Branch). The appeal must be in the manner prescribed by section 33 of the Finance (1909-10) Act 1910. That section states that any person may appeal in the manner to be provided by rules made under that section. Amended rules entitled “Property Values (Arbitration and Appeals) Rules 1961” were drawn up in 1961 governing appeals to the property arbitrator. The property arbitrator was appointed by the Property Values (Arbitrations and Appeals) Act 1960, as the person to hear appeals under the 1910 Act. That Act allowed an appeal from the property arbitrator to be made to the Circuit Court or the High Court, as appropriate.

(2) The particulars to be delivered to the Revenue Commissioners under section 12(2) of the Stamp Duties Consolidation Act 1999 when property is sold or transferred will be received as prima facie evidence of all matters and things stated in such particulars for the purpose of any appeal under this section.

Relevant Date: Finance Act 2015