Tax Appeals Commission determination 93TACD2022 regarding Stamp Duty, 2022

• Administrative Decision Number: 93TACD2022
• Date: 26 May 2022
• Subject Matter: Stamp Duty
• Respondent: Revenue Commissioners

1

.

Between

Appellant

and

Revenue Commissioners

Respondent

Determination

Introduction

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 standard” of 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.

Background

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.

93TACD2022