Tax Appeals in Ireland
Reviewed by the Commoner Law Editorial Team. Sourced from Irish Acts of the Oireachtas, statutory instruments, and official guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
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 to Do If You Disagree with a Revenue Assessment in Ireland
- 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.
Common Questions
How long do I have to appeal a Revenue assessment in Ireland?
30 days from the date of the notice of assessment. The Tax Appeals Commission can extend this in certain circumstances, but late appeals are only allowed in exceptional cases. Before appealing, try to resolve the matter with Revenue through their internal review process. You must also have filed all outstanding returns before your appeal can proceed.
What is the Tax Appeals Commission in Ireland?
The TAC is an independent body established in 2016 under the Finance (Tax Appeals) Act 2015. It hears appeals on income tax, corporation tax, CGT, VAT, stamp duty, customs, and most other tax matters. Appeals can be heard orally or on the papers. Decisions are binding and can confirm, reduce, or increase the assessment. Decisions are published in anonymised form.
Do I have to pay the disputed tax while my appeal is pending in Ireland?
You must pay or agree to pay the undisputed portion of the tax you accept is due. File your appeal using the Notice of Appeal form at taxappeals.ie, stating your grounds clearly. Either party can appeal a TAC decision to the High Court on a point of law. While you can represent yourself, professional help from a tax advisor, accountant, or solicitor is recommended for complex matters.
When does it apply — tax appeals?
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 I do if I want to appeal a Revenue tax decision in Ireland?
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 — tax appeals?
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.