Tax Appeals
Written in plain language for general understanding. This is educational content, not legal advice. Based on Irish Acts of the Oireachtas, statutory instruments, and official guidance.
Irish National Law
What is this right?
If you disagree with a tax assessment, decision, or determination by Revenue, you have the right to appeal to the Tax Appeals Commission (TAC) — an independent body established in 2016.
- The TAC hears appeals on income tax, corporation tax, CGT, VAT, stamp duty, customs, and most other tax matters.
- Appeals can be heard by way of a hearing (oral) or on the papers (written submissions only).
- The TAC's decisions are binding — they can confirm, reduce, or increase the assessment.
- Either party can appeal a TAC decision to the High Court on a point of law.
When does it apply?
- Revenue has issued an assessment, amended assessment, or determination that you disagree with.
- You must appeal within 30 days of the date of the notice of assessment (this can be extended by the TAC in certain circumstances).
- Before appealing, you should first try to resolve the matter with Revenue through their internal review process.
- Importantly, you must have filed all outstanding returns before your appeal can proceed.
What should you do?
- File your appeal with the TAC — use the Notice of Appeal form available at taxappeals.ie.
- State the grounds for your appeal clearly — what you disagree with and why.
- Pay or agree to pay the amount of tax you accept is due — you generally must pay the undisputed portion while the appeal is pending.
- Consider engaging a tax advisor, accountant, or solicitor — while you can represent yourself, professional help is recommended for complex matters.
- The TAC process is confidential — decisions are published in anonymised form.
What should you NOT do?
- Don't miss the 30-day deadline — late appeals are only allowed in exceptional circumstances.
- Don't ignore the requirement to file returns — your appeal will be struck out if you have outstanding returns.
- Don't assume you must accept Revenue's position — many appeals result in reduced assessments.
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