Appeal Procedure Relating to - Excise Matters - C&E 6
Introduction
The excise appeal procedure consists of a two - stage process in which certain decisions made by the Revenue Commissioners relating to excise matters can be appealed. The first stage of the process consists of the re-examination/assessment of the matter under appeal by a senior officer within Revenue who was not involved in the original decision. If you are dissatisfied with the outcome of the first stage of the process, you may appeal further to the Appeal Commissioners. This is the second stage of the process.
The relevant legal provisions are set out in sections 145 and 146 of the Finance Act 2001.
All excise duties are covered by this procedure.
These include excise duty on:
- Alcoholic Beverages (Beer Spirits Wines etc.);
- Tobacco Products;
- Mineral Oils;
- Betting;
- Gaming and Amusement Machines;
- Licences (Publicans, Auctioneers, etc. )
The procedure also covers Vehicle Registration Tax which is dealt with in a separate information leaflet, VRT 6.
Scope of the Procedure
The scope of the procedure includes
- payment or a demand for payment of excise duty;
- refusal of a repayment of excise duty;
- refusal of a relief or an exemption from excise duty.
In addition,the following excise decisions can also be appealed:
- refusal/revocation of a tax warehouse or authorised warehousekeeper approval under s.109, Finance Act 2001;
- refusal/revocation of the approval of a person as a tax representative under s.113, Finance Act 2001;
- refusal/revocation of the registration of a trader under s.116, Finance Act 2001.
It should be noted that matters involving criminal proceedings or the seizure of a vehicle may not be appealed as there are separate remedies for such matters under the legislation.
Making an Appeal - First Stage of the Process. (Section 145, Finance Act 2001)
Before lodging an appeal you should satisfy yourself that the initial decision made by Revenue has taken account of all the facts of your case, and that you have submitted all of the necessary supporting documentation in your possession. The initial decision will be given in writing and will state the precise reason/s why it has been made. If you have any doubts in this regard you should seek clarification from the Office which issued the decision
Where all matters have been clarified and you remain dissatisfied with the decision, it is open to you to make an appeal.
It should be noted that where the appeal relates to the payment of duty, the duty under appeal must be paid before the appeal can be processed.
Your appeal should be made in writing and should include the grounds or reasons for your appeal. It should be forwarded, together with all relevant supporting documentation, to the appropriate Appeals Officer (see below). Please note that you have a period of 2 months within which to make your appeal.
Appeals Officers
The Commissioners have appointed specific officers to determine appeals on their behalf. Where the appeal relates to a payment, repayment or exemption, the appeal should be lodged with the Collector of Customs and Excise responsible for the collection or repayment of the duty involved.
In the case of other matters which are subject to appeal as indicated above, the appeal should be lodged with the relevant Excise Administration Branch which issued the original decision. That Branch will refer the appeal to an appointed officer who was not involved in the original decision.
Appeal Process
Receipt of your appeal will be acknowledged by the appropriate Appeals Officer, who will be an officer appointed by the Revenue Commissioners for that purpose and who has had no previous involvement in the matter under appeal. This officer will review all the papers relating to the case. You may be requested to provide additional information and/or to produce any goods or samples involved for examination where appropriate. Once the review has been completed you will be advised, in writing, of the outcome of your appeal and the reason for the determination.
Where the decision is that duty has been overpaid you will be reimbursed without delay. Where, however,the decision is that additional duty is payable you will normally be required to make payment within 1 month.
Second Stage of the Appeals Process. (Section 146, Finance Act 2001)
If you are dissatisfied with the outcome of the first stage of the appeals process you may apply to have your case heard by the Appeal Commissioners. You also have this right if the Appeals Officer has not given a decision within 30 days. To initiate this process you should send a notice of your intention to appeal the decision, in writing, within 30 days of the date of notification of the determination of the first stage appeal. This notice should be sent to the Appeals Officer in the Revenue Region where you reside. VRT 6 - Appeal Procedures relating to Vehicle Registration Tax. Your notification should set out the grounds or reasons for your appeal.
The Appeal Commissioners
The Appeal Commissioners are persons appointed by the Minister for Finance and are completely independent of the Revenue Commissioners. Their function is to adjudicate on the correctness or otherwise, in law, of decisions made by the Revenue Commissioners in relation to tax matters. They have no powers to alter or set aside any relevant provision of the law. This means that they cannot allow appeals solely on the basis of matters outside the law, for example on hardship or compassionate grounds.
Acceptance or Refusal of a Second Stage Appeal
Upon receipt of the notification of your intention to appeal, the Appeals Officer will consider the grounds for appeal as outlined by you. If the Officer is satisfied that reasonable grounds for appeal exist a date and venue for the hearing will be arranged. If the Appeals Officer decides that there are no valid grounds for appeal you will be notified in writing and the reasons for refusal of your application for an appeal hearing will be stated. You may however appeal this refusal in writing within 15 days directly to the Appeal Commissioners, 8th Floor, Fitzwilton House, Fitzwilton Place, Dublin 2. The reasons for the refusal will then be considered by the Appeal Commissioners who will advise you of their decision in regard to your application in due course.
Procedure at the Appeal Hearing
The appeal is heard in private with only both parties and their representatives present. You are free to represent yourself at this hearing or, if you wish, you may be represented by an accountant, barrister, solicitor or other persons permitted by the Appeal Commissioners. A summary of the documentation relating to the case will be prepared by Revenue and sent to the Appeal Commissioners and to you in advance of the hearing. At the hearing, both sides present their case and may be questioned by the Appeal Commissioners. A hearing may be adjourned by the Appeal Commissioners to allow the parties to present additional evidence or to allow the Appeal Commissioners time to reach a decision. In certain cases the Appeal Commissioners may request written submissions from one or both parties before the hearing takes place.
Outcome of the Hearing
When the hearing has been completed the Appeal Commissioners' determination may either be given at the hearing or reserved and later advised to you. This is final unless one side considers that the Appeal Commissioners have erred on a point of law in reaching their determination. In such a case the person can express dissatisfaction and request that a case be stated for the opinion of the High Court on the point of law in question. The request must be made to the Appeal Commissioners within 21 days and be accompanied by a fee of €25. It should be noted that the fact that a request for a case stated has been made, or is being considered, does not in any way delay implementation of the Appeal Commissioners' determination.
Conclusion
Except where indicated above, the Appeal Commissioners' determination is the final resolution of the case. Where the Appeal Commissioners find in your favour Revenue will take immediate steps to implement the determination. On the other hand, if the determination is not in your favour, you will be informed by the Appeals Officer of the steps required to regularise the matter.
Note: Customs appeals are dealt with in a separate Information Leaflet, C&E 5