How to Appeal an Income Tax Assessment in Ireland (2026 Guide)
Self-assessed taxpayers who miss a filing deadline, or whose figures are queried, are often issued an estimated income tax assessment by Revenue. If the estimate is too high, or you disagree with how your income, expenses or credits were treated, you can appeal to the Tax Appeals Commission under Part 40A of the Taxes Consolidation Act 1997.
The 30-day deadline is strict. Under section 949I TCA 1997, your notice of appeal must reach the Tax Appeals Commission within 30 days of the date on Revenue's notice of assessment — counted from the date printed on the notice.
Common Reasons to Appeal an Income Tax Assessment
- An estimated assessment — Revenue raised a liability without your actual return, often after a late or missed filing
- Disallowed business expenses — legitimate self-employed expenses were not accepted
- Tax credits or reliefs not applied — you are entitled to a credit or relief that was left off the assessment
- Income wrongly attributed — income assessed on you that belongs to someone else, or double-counted
- Rental or investment income disputes — disagreement over allowable deductions on rental or other income
Who Can Appeal?
Any individual taxpayer aggrieved by an income tax assessment can appeal — PAYE workers with a Revenue-issued balancing statement, self-employed people, and company directors filing Form 11. You do not need an accountant to lodge the appeal, though if the dispute involves complex expense categorisation, a second opinion from a tax adviser is useful before you submit.
What Must Your Notice of Appeal Include?
- Your full name, PPS number and address
- The Revenue assessment reference number
- The tax year in dispute
- The amount assessed or disputed
- Your grounds of appeal, each stated separately
- A statement that the appeal is within the 30-day time limit
- A request that the assessment be reduced, discharged or varied
If Revenue's assessment is an estimate because a return was filed late, the fastest resolution is usually to submit your actual return figures alongside your notice of appeal.
How to Lodge Your Appeal
Online
Submit through taxappeals.ie, uploading your notice of appeal as a PDF.
By Post
Tax Appeals Commission
Fitzwilliam Court
Leeson Close
Dublin 2
D02 YW24
Use recorded delivery so you have proof of submission within the 30-day window.
There is no fee to lodge an income tax appeal with the Tax Appeals Commission.
Draft your income tax appeal in 60 seconds
TaxAppeal.ie generates a properly-structured notice of appeal citing section 949I of the Taxes Consolidation Act 1997, formatted for the Tax Appeals Commission. Free preview — €9.99 for the clean PDF.
Draft My Appeal — Free PreviewFrequently Asked Questions
Can I appeal a PAYE balancing statement (P21/Statement of Liability)?
Yes. A Statement of Liability showing tax due can be appealed on the same basis as any other Revenue assessment, subject to the 30-day deadline.
Will appealing stop interest from accruing?
No — lodging an appeal does not automatically suspend interest on any amount ultimately found to be due, though it does not increase your liability either. Appeal on the merits regardless of the interest position.
What if my accountant filed my return late, not me?
The 30-day appeal deadline runs from the date of Revenue's assessment, regardless of why the original return was late. Focus your grounds of appeal on the correct figures rather than the reason for the delay, unless you are separately appealing a late-filing surcharge.