Stamp Duties Consolidation Act 1999 section 121

Appeals in certain cases

Section 121 gives a person who disagrees with a Revenue valuation decision affecting stamp duty the right to appeal that decision to the appropriate appellate body.

• A person dissatisfied with a Revenue decision on the value of assets charged to duty has a statutory right of appeal.
• Where the asset in question is land, the appeal lies to the Land Values Reference Committee.
• In all other cases, the appeal is heard by the Appeal Commissioners.
• Separately, an internal Revenue review by an uninvolved officer is also available, as set out in Statement of Practice SP-GEN/2/99 (Revised January 2005).