Stamp Duties Consolidation Act 1999 section 8C

Expression of doubt

Section 8C allows an accountable person who is uncertain about how stamp duty law applies to a particular instrument to lodge a letter of expression of doubt with the Revenue Commissioners, and sets out the conditions under which interest on any additional duty will not be charged.

• An accountable person in doubt about how stamp duty law applies to an instrument may lodge a letter of expression of doubt with Revenue, provided both the letter and the stamp duty return are delivered within 30 days of the instrument first being executed.
• Where Revenue accept the expression of doubt as genuine and notify the person of the correct position, no interest arises on any additional duty provided an amended return is filed and the extra duty is paid within 30 days of that notification.
• Revenue may reject an expression of doubt as not genuine where they have already issued guidelines on the point, consider the matter sufficiently free from doubt, or believe the person was acting to evade or avoid duty.
• If Revenue reject the expression of doubt, the accountable person must file an amended return and pay any additional duty together with interest, but may appeal the rejection to the Appeal Commissioners within 30 days.