Tax Appeals Commission determination 93TACD2022 regarding Stamp Duty, 2022

Administrative Decision Number93TACD2022
Date26 May 2022
Subject MatterStamp Duty
RespondentRevenue Commissioners
Revenue Commissioners
1. This is an appeal of a decision of the Revenue Commissioners (“the Respondent”) of 19
April 2019 to refuse the Appellant’s claim for relief from stamp duty under section 81AA of
the Stamp Duties Consolidation Act 1999 (“the SDCA 1999”) paid in respect of his
acquisition of agricultural land transferred to him by his father on 8 October 2013.
2. Section 81AA of the SDCA 1999 provides for relief from stamp duty to “young trained
farmers” on their acquisition of agricultural land where certain conditions are met. The sole
issue that arises in this appeal is whether the Appellant achieved the standardof a “young
trained farmer” capable of successfully claiming relief within the time-limit prescribed by
section 81AA (11)(c) of the SDCA 1999.
3. This appeal occurred by way of oral hearing on 11 April 2022. The Commissioner was
grateful to have the benefit of written and oral submissions provided by both parties.
4. On 8 October 2013 the Appellant received a gift of agricultural land owned by his father in
respect of which he paid stamp duty of €8,460.00.

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