Tax Appeals Commission determination 50TACD2024 regarding Stamp Duty, 2024

• Administrative Decision Number: 50TACD2024
• Year: 2024
• Date: 26 January 2024
• Subject Matter: Stamp Duty
• Respondent: REVENUE COMMISSIONERS

1

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This is an appeal pursuant to section 159A(1A) of the Stamp Duties Consolidation Act

1999 (“SDCA 1999”) to the Tax Appeals Commission (“the Commission”) against the

refusal by the Revenue Commissioners (“the Respondent”) to allow a claim made by

(“the Appellant”) for a repayment of stamp duty in the amount of €14,000.

The request was refused on the ground that the request was made out of time.

2. The appeal proceeded by way of a hearing on 18 January 2024.

Background

3. On 2016, lands described in

were transferred to the Appellant (“the transfer”). The Appellant paid

consideration of €700,000 for the transfer.

4. On 2016, the Appellant paid stamp duty of €14,000 in respect of the transfer,

being 2% of the consideration paid. The instrument was stamped on that date by the

Respondent.

50TACD2024