Tax Appeals Commission in Ireland: How an Appeal Against a Revenue Assessment Works

The Tax Appeals Commission is the independent body that hears appeals against Revenue assessments and decisions in Ireland. If you disagree with a final Revenue assessment or decision, an appeal to the Commission is the formal route, and many disagreements are settled before that stage. This guide sets out what the Commission's own pages and Revenue's appeals page say about what can be appealed, how an appeal starts, how hearings and decisions work, and what the pages do not say.

It is general information, not tax or legal advice. The Commission's pages show no calendar date, and Revenue's "How to make an appeal" page shows "last updated 24 October 2022", so time limits and procedures should be checked on the Commission's website and on your own notice before you act.

What the Tax Appeals Commission is

According to the Commission's page on its functions and services, it is an independent statutory body whose responsibilities come from the Finance (Tax Appeals) Act 2015, and it hears and decides appeals against the Revenue Commissioners' assessments and decisions on taxes and duties. The page says the service is free and that legal costs are not awarded for or against appellants.

The page also says the Commission can use only the powers the law gives it. It can replace an assessment or direct Revenue to adjust one, upwards or downwards, and it says the appellant generally bears the burden of proof. Appeal Commissioners can issue binding Directions, and failure to comply may lead to the appeal being dismissed.

What can be appealed

The Commission's "What is appealable?" page says you can appeal most Revenue assessments of the amount of tax or duty, and most Revenue decisions you disagree with, but only after you receive a final notice of assessment or a final decision letter. Examples on the page include:

• refusal of a relief, such as an expense deduction from trading profits;
• refusal of a tax repayment claim, tax credit or allowance;
• the valuation of an asset for Capital Gains Tax;
• a decision that a person is tax-resident in Ireland;
• a decision on whether a person is self-employed or an employee;
• a determination of the VAT rate chargeable; and
• the valuation of an imported car for Vehicle Registration Tax.

The page adds that, generally, only the person directly affected by the assessment or decision can appeal. If your dispute has come out of a Revenue compliance review, our guide to preparing for a Revenue audit or compliance intervention covers the earlier stage, which is usually where an assessment first arises.

What is not appealable

The same page lists matters the Commission cannot deal with, including:

• matters that do not relate to tax, and requests to change the law;
• administrative complaints about Revenue officials, which Revenue's internal complaint procedures may handle better;
• disagreements where Revenue has not yet issued a notice of assessment or made a formal decision;
• interest on late payment of tax, where the page says the Commission has no discretion to adjust it;
• some penalties, in limited circumstances only;
• self-assessed tax or amounts you included in a return or statement to Revenue;
• assessments where you did not file a return and pay the self-assessed tax declared in it;
• Vehicle Registration Tax or Customs Duty decisions, unless you first asked Revenue to review and still disagree with the final decision; and
• disputes over the market value of land or property for Local Property Tax, Stamp Duty, Capital Acquisitions Tax or the Domicile Levy, which go to the Land Values Reference Committee.

The point about self-assessed tax is worth underlining. Revenue's appeals page says you may need to file your return and pay the tax you declare on it before an appeal is valid, and the Commission's page says it cannot deal with an assessment where you did not file a return and pay the self-assessed liability declared in it. Timely payment of the tax you declare therefore matters; our guide to preliminary tax in Ireland covers one part of that payment cycle, and the Revenue deadlines shown there should be checked on the day.

How an appeal starts

Revenue's page says that to make an appeal you must send a Notice of Appeal form to the Tax Appeals Commission, with a copy of the Revenue notice of assessment or decision. The Commission's functions page says appeals must be made in writing, using a Notice of Appeal, online, by email or by post.

On time limits, Revenue's page says the notice of assessment or decision letter states your deadline, and that generally you have 30 days from the date on it. The Commission's functions page likewise says appeals are normally due within 30 days, and that late appeals may be accepted in limited cases; it refers to a 12-month period in that context, so read the page itself if you are out of time. The "What is appealable?" page itself does not state any time limits.

Revenue's page also notes that you may need to meet conditions before the Commission accepts your appeal. It says you may need to file your tax return and pay the tax you declare on it, and for excise duty appeals it says you must pay the full disputed amount before appealing. If conditions are not met, Revenue may object to acceptance and will send you a copy, and the Commission decides whether to accept or refuse the appeal.

The "What is appealable?" page advises considering your options first, including asking Revenue to look again at the assessment, because many disagreements are settled without an appeal. The Commission is based on the second floor of Fitzwilliam Court, Leeson Close, Dublin 2, as its pages state, and its functions page says hearings take place there.

Hearings

The functions page says hearings are usually heard by one Appeal Commissioner, typically with at least six weeks' notice unless both parties agree otherwise. Appellants may represent themselves or be represented, and witnesses may attend. Case management conferences may be held beforehand, and video links may be offered if the other party does not object. Some appeals may be decided without a hearing, either with both parties' consent or after advance notice, with 21 days allowed for a response.

Our suggestion for taxpayers and advisers: gather the documents that support each point in the notice of assessment early, keep a short chronology of your correspondence with Revenue, and decide who will present the case, because the page says the appellant generally carries the burden of proof.

Decisions and publication

A determination, which sets out the decision, is issued at the end of a hearing, after a hearing, or when a case is decided without one. It may be oral with a written version to follow, or fully written. The page says written determinations are sent to both parties within 21 days of the decision being reached, and that a determination is final and conclusive unless a party appeals to the High Court on a point of law only.

The Commission publishes determinations on its website within 90 days of both parties being notified, and names and personal details are removed first, according to the page. The page does not say that published determinations bind later cases.

Practical points for Dublin finance teams

A practical approach for businesses and practices in Dublin:

• diarise the date on every Revenue notice of assessment or decision letter as soon as it arrives, because Revenue says the deadline is stated on it;
• check whether your returns are filed and the declared tax paid before lodging, since Revenue says those conditions may apply;
• ask Revenue to review first where that is practical, as the Commission's own page suggests; and
• build tax dispute procedure into staff development. Our overview of CPD training in Dublin for finance professionals is a starting point for planning.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

What is the Tax Appeals Commission?

The Commission's page describes it as an independent statutory body, with responsibilities under the Finance (Tax Appeals) Act 2015, that hears and decides appeals against Revenue assessments and decisions on taxes and duties.

How long do I have to appeal?

Revenue's page says the deadline is stated on your notice or letter and is generally 30 days from its date. The Commission's page says late appeals may be accepted in limited cases. Always check your own notice.

Does it cost anything to appeal?

The Commission's page says the service is free and that legal costs are not awarded for or against appellants. It does not discuss the cost of any adviser you choose to use.

Can I appeal about interest on late-paid tax?

The "What is appealable?" page says interest on late payment of tax is not appealable because the Commission has no discretion to adjust it.

Is the Commission's decision final?

The functions page says a determination is final and conclusive unless a party appeals to the High Court on a point of law only.

The Commission's website and your Revenue notice are the authoritative sources, so read them before you decide what to do.