Section 81AA Stamp Duties Refund Consent Form

Understanding the Section 81AA Stamp Duties Consolidation Act 1999 Consent Form for Refund Claim in Ireland

The Section 81AA Stamp Duties Consolidation Act 1999 introduces a specific process for claiming refunds related to transfers to young trained farmers. This official Consent Form for Refund Claim issued by the Revenue Commissioners is a crucial document for certain taxpayers involved in such transfers. It is designed to streamline the refund process when multiple transferees are involved, ensuring that the correct individual or entity receives the appropriate refund from the Irish tax authorities.

When is this form necessary?

This form must be completed in situations where a transfer of land or property is made to more than one transferee under the provisions of Section 81AA. It is particularly relevant when:

• There are multiple transferees involved in the transfer, and
• The transferees are not married to each other or in a civil partnership, and
• The refund claim is to be made on behalf of the transferees by someone other than the filer of the original Stamp Duty return.

In cases where the transferees are married or in a civil partnership, or where the person who filed the original Stamp Duty return is making the refund claim on behalf of all parties, this form is not required.

How to complete the form?

Key information required

• Document ID: The reference number on the Stamp Certificate related to the transfer.
• Name of the person making the refund claim: The individual or entity authorized to receive the refund.
• Claimant’s details: The name should be written clearly in block capitals.
• Signature and Date: The form must be signed and dated by the person completing it.

Consent statement

The individual completing this form consents that the named person should make the refund claim under Section 81AA and that the refund will be paid into the bank account nominated by that person. This ensures that the refund process is transparent and that the correct recipient receives the funds.

Submission process and points of attention

The completed form must be submitted to the Revenue Commissioners, typically along with the relevant Stamp Duty documentation and the original Stamp Certificate. It is essential to ensure all information is accurate and complete to prevent delays in processing the refund.

It is also important to note that this form does not need to be submitted if:

• The transferees are married or in a civil partnership, or
• The filer of the Stamp Duty return has requested that they make the refund claim on behalf of all transferees.

Data protection and confidentiality

The Revenue Commissioners collect personal data during this process in accordance with Irish data protection laws. Your data may be shared with other government departments and agencies where legally permitted. Details about how your data is used and your rights as a data subject are available on the Revenue’s Privacy page at www.revenue.ie. Hard copies of the data protection policy can also be requested from Revenue.

Practical advice for applicants

Before submitting the form, applicants should verify that all details are correct and that the form is signed and dated properly. It is advisable to keep copies of all submitted documents for future reference. If unsure about the eligibility criteria or the process, consulting with a tax professional or contacting the Revenue Commissioners directly can help ensure compliance and smooth processing.

In summary, the Section 81AA Consent Form is an essential administrative step for certain refund claims related to land transfers to young trained farmers. Proper completion and timely submission facilitate the efficient handling of the refund process and ensure that the correct party receives the entitled refund from the Irish tax authorities.