Tax Appeals Commission


If you are unhappy with an assessment or decision made by Revenue in relation to your tax, you can make an appeal to the Tax Appeals Commission. The Tax Appeals Commission is completely independent of Revenue. It was set up under the Finance (Tax Appeals) Act 2015 (pdf) to settle disputes between Revenue and taxpayers.

When you receive a notice of assessment or decision letter from Revenue, it will tell you about your entitlement to appeal and the process of how to appeal. Generally, you can only make an appeal if you are the person who is directly affected by Revenue’s assessment or decision.

What can I appeal?

You can appeal against most Revenue assessments of tax or duty. You can also appeal against most Revenue decisions if you disagree with the decision.

There are some decisions that you cannot appeal to the Tax Appeals Commission (the Commission) including:

  • Refusal of a tax credit, allowance or relief
  • Refusal of a claim for a repayment of tax
  • Valuation of an asset for Capital Gains Tax (CGT)
  • Valuation of an imported car for Vehicle Registration Tax (VRT)
  • Decision that a person is tax-resident in Ireland
  • Decision not to allow a claim for the deduction certain expenses
  • Decision about whether a person is self-employed or an employee for tax purposes
  • A determination on the rate of Value-Added Tax (VAT) chargeable

Some other matters that you cannot appeal to the Commission are listed on Revenue’s website.

The appeals process

Here we explain the process in making an appeal to the Tax Appeals Commission. You can read more about the Rules of Procedure from the Commission.

How do I make an appeal?

To make an appeal against a Revenue decision or assessment you must complete the Notice of Appeal form (pdf). There are guidance notes to help you to complete the form.

You can send the completed form to the Tax Appeals Commission by email or by post.

Generally, you have 30 days from the date on the notice of assessment or decision letter from Revenue to make an appeal. However, in certain limited circumstances, the Commission may accept a late appeal. These circumstances are set out in the Rules of Procedure.

If Revenue raises an objection to your appeal application, you will be told as soon as possible. You will also be given a chance to respond in writing to that objection. However, the Commission will make the final decision to accept your appeal application.

What happens after an appeal is accepted?

After your appeal has been accepted by the Commission, you may be asked to give more information about the appeal (a statement of case) and supporting documentation. Any additional information either you or Revenue provide must be shared with the other party.

The Commission may need to hold one or more case management conferences to help progress a case. An Appeal Commissioner will normally set a date and time for an initial conference following the receipt of the statement of case. You will be notified at least 14 days before the conference date.

The Appeal Commissioner can make a decision on your appeal using the information you send in without a hearing. If so, they will notify you and Revenue in writing. This is likely to happen where your appeal is straightforward. If neither your or Revenue objects, the Appeal Commissioner will proceed. You can insist that a hearing takes place and you have 21 days to do this.


The Appeal Commissioner may want to talk with you before making a decision. In this case a hearing of your appeal will take place. You will be asked to attend a hearing at least 14 days before the hearing date.

All hearings are public by default. However you can request that a hearing (or part of a hearing) be held in private.

If both parties agree, the Appeal Commissioner can make decisions based on written submissions (rather than a full hearing). However you can insist on a hearing if you want.

How long will it take to make a decision?

The Appeal Commissioner will decide your appeal as soon as possible after they adjudicate on that appeal. After a hearing, they will advise you and Revenue how long it is likely to take to decide on the appeal (where this is possible).

Once the Appeal Commissioner makes its decision on the appeal you will be notified within 21 days. Whatever way your appeal is decided, you will receive a detailed written decision that explains why the Appeal Commissioner made the decision. The Commission publishes all decisions on its website but you will not be identified.

If your appeal is unsuccessful

Decisions of the Appeal Commissioners are final. You can appeal to the High Court where you think that the Appeal Commissioner made a mistake in their decision, but only on a point of law.

Where to apply

Tax Appeals Commission

Fitzwilliam Court
Leeson Close
Dublin 2
D02 YW24

Tel: +353 (01) 6624530
Page edited: 14 September 2020