What is Appealable?

What you can appeal to the Tax Appeals Commission

You can appeal against most Revenue assessments of the amount of tax or duty to be paid.

You can also appeal against most types of Revenue decision with which you disagree. However, you can only do so when you have received a final notice of assessment or a letter communicating the final decision from Revenue.

You should consider your options before appealing, including asking Revenue to look again at the assessment. Many disagreements can be settled by discussions or correspondence with Revenue without you actually having to go to the Tax Appeals Commission.

Some examples of the types of final Revenue notifications that can be appealed are:

• refusal of a relief such as an expense deduction from trading profits

• refusal of a claim for a repayment of tax

• refusal of a tax credit or allowance

• valuation of an asset for Capital Gains Tax (CGT) purposes
  decision that a person is tax-resident in Ireland

• 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

• valuation of an imported car for Vehicle Registration Tax (VRT) purposes.

In general, only the person who is directly affected by the particular assessment or decision is entitled to appeal.

What you cannot appeal to the Tax Appeals Commission

There are certain matters that you cannot appeal to the Tax Appeals Commission.

Please review these carefully before submitting a Notice of Appeal to the Tax Appeals Commission.

Before making an appeal, you should know that the TAC cannot:

• Decide on matters that do not relate to tax.

• Change the law.

• Deal with administrative complaints about the conduct of Revenue officials. If you are unhappy with the way Revenue has dealt with your tax affairs, please refer to its guidance and how to complain here.

• Resolve a difference of opinion between you and Revenue where the Revenue opinion has not reached the stage where a notice of assessment has issued or a formal decision has been made.

• Decide or vary the amount of interest on late payment of tax. The amount of interest arising on late payment of tax is imposed by legislation. The Tax Appeals Commission has no discretion to adjust interest charges.

• In limited circumstances, you may be entitled to appeal against a Revenue decision in relation to the imposition of tax penalties. It will not deal with penalties which may separately apply.

• Your self-assessed tax or duty liability, or an agreed amount or matter that you have included in a return or other statement which you submitted to Revenue.

• An assessment to tax where you have not submitted a return of income and paid the self-assessed tax liability declared in the return.

• Vehicle Registration Tax (VRT) or Customs Duty decisions of Revenue, without first getting Revenue to review the matter. If you disagree with the final Revenue decision, only then can you appeal to the Tax Appeals Commission.

Some appeals involving a dispute about the market value of land or property must be made to a body called the Land Values Reference Committee and not to the Tax Appeals Commission. This applies to valuations that are used to establish a person's liability to Local Property Tax,  Stamp Duty, Capital Acquisitions Tax (CAT) and the Domicile Levy.