Stamp Duties Consolidation Act 1999 section 21

Right of appeal of persons dissatisfied with assessment or decision

Section 21 provides a right of appeal to the Appeal Commissioners against a stamp duty assessment made by Revenue, and sets out the conditions and restrictions that apply to such appeals.

• An accountable person dissatisfied with a stamp duty assessment may appeal to the Appeal Commissioners within 30 days of the notice of assessment, but no appeal lies against a self-assessment or an assessment where the duty was previously agreed with Revenue.
• Where Revenue raised the assessment because no return was filed or the return was unsatisfactory, no appeal may be made until the return has been delivered and the duty — including any late filing surcharge and interest — has been paid.
• Questions about the value of land cannot be appealed to the Appeal Commissioners; instead, the dissatisfied person must appeal to the Land Values Reference Committee under the Finance (1909–10) Act 1910.
• If no appeal is made within the permitted time, the assessment becomes final and conclusive, and a subsequent amendment by a Revenue officer does not reopen the right of appeal.