What is the Tax Appeals Commission Ireland?

If you disagree with a decision made by the Revenue Commissioners — whether it's an income tax assessment, a VAT determination, a penalty, or a surcharge — you have the legal right to challenge it before an independent body: the Tax Appeals Commission (TAC).

This guide explains what the Tax Appeals Commission is, what it can decide, how to bring an appeal before it, and what to expect from the process.

What is the Tax Appeals Commission?

The Tax Appeals Commission (TAC) is an independent statutory body established under the Finance (Tax Appeals) Act 2015. It replaced the old Appeal Commissioners system and operates entirely independently of the Revenue Commissioners.

Its role is to hear and determine appeals from taxpayers — individuals, businesses, companies and trusts — who disagree with Revenue assessments, determinations or decisions. The Commission's determinations are legally binding.

The key word is independent. The Commission is not part of Revenue, is not funded through Revenue, and is not influenced by Revenue. Its Commissioners are appointed independently and decide appeals on the merits.

What Can the Tax Appeals Commission Decide?

The Commission can hear appeals against a wide range of Revenue decisions, including:

• Income Tax assessments — including self-assessed and PAYE disputes
• Corporation Tax assessments
• VAT determinations
• Capital Gains Tax assessments
• Capital Acquisitions Tax assessments (inheritance and gift tax)
• Surcharges — for late filing or other defaults
• Penalties — for incorrect returns or other compliance failures
• Stamp Duty determinations
• Local Property Tax assessments

The Commission can reduce, discharge or vary the assessment. It can also direct Revenue to repay tax that was overpaid.

The Legal Basis: Part 40A of the Taxes Consolidation Act 1997

The statutory right to appeal is set out in Part 40A of the Taxes Consolidation Act 1997, as inserted by the Finance (Tax Appeals) Act 2015. The mechanics of how a notice of appeal is made are set out in section 949I of that Act.

Under section 949I, a notice of appeal must generally be made within 30 days of the date of the notice of assessment or decision. The notice must state the grounds on which the appeal is being made.

The Appeal Process — Step by Step

Step 1: Receive Revenue's Notice

Revenue issues a notice of assessment or decision. The date on that notice starts your 30-day clock.

Step 2: Draft a Notice of Appeal

You prepare a notice of appeal that sets out your grounds — the specific reasons you disagree with Revenue's decision. Each ground should be set out clearly and separately. The notice must be made under section 949I of the Taxes Consolidation Act 1997.

Step 3: Lodge with the Commission

Submit your notice of appeal online through taxappeals.ie or by post to the Commission's offices in Dublin 2. There is no fee.

Step 4: The Commission Acknowledges

The Commission registers your appeal and notifies Revenue. Both parties are given the opportunity to submit their respective positions.

Step 5: Settlement or Hearing

Many appeals are resolved through settlement between the taxpayer and Revenue before a formal hearing. If settlement is not reached, the Commission schedules a hearing before a Commissioner.

Step 6: Determination

The Commissioner issues a written determination. This is legally binding. Either party can appeal to the High Court on a point of law if they disagree with the determination.

Do I Need a Solicitor or Tax Adviser?

No. The legislation does not require you to be professionally represented. Many taxpayers — particularly individuals with straightforward disputes — represent themselves successfully before the Commission.

The critical requirement is a properly-drafted notice of appeal that clearly states your grounds. The Commission decides the appeal by reference to those grounds, so a vague or incomplete notice weakens your position before the process even begins.

For complex disputes, high-value assessments, or cases involving legal interpretation, professional advice is worthwhile. For most individual income tax or surcharge disputes, it is not strictly necessary.

Late Appeals

If you miss the 30-day deadline, you can still apply to the Commission for permission to make a late appeal. The Commission has discretion to accept a late appeal if there is good reason for the delay — for example, illness, bereavement, or circumstances beyond your control.

Acceptance of a late appeal is not guaranteed. It is always better to act within the 30-day window if at all possible.

The High Court — What Happens After a TAC Determination

Once the Commission issues a determination, either the taxpayer or Revenue can appeal it to the High Court on a point of law. This is not a full rehearing of the facts — it is a legal challenge to whether the Commission applied the law correctly.

High Court appeals are relatively rare in practice. Most tax disputes are resolved at Commission level.

Related Guides

• How to Appeal a Revenue Decision in Ireland (2026 Guide)
• How to Appeal an Irish Revenue Surcharge or Penalty