RP 4 - Review and Appeal Procedures
RPT was abolished with effect from the 5th April 1997. The information in this leaflet was accurate at the time of issue.
Introduction
Where a taxpayer is dissatisfied with a decision or an assessment made by the Revenue Commissioners in relation to Residential Property Tax, the taxpayer may -
- arrange to have the decision or assessment reviewed internally by a senior Revenue officer, and/or
- appeal the decision or assessment to an independent tribunal.
This leaflet explains these two procedures for resolving disputes between the taxpayer and the Revenue.
Internal Review
Revenue Customer Service Charter
Get to know your rights in your dealings with the Revenue Commissioners.
If you are dissatisfied with a Revenue decision or an assessment in relation to residential property tax you may write to -
Director of Customer Service,
Capital Taxes Division,
Revenue Commissioners,
Stamping Building,
Dublin Castle,
Dublin 2.
who will arrange for an early review of the case by a senior officer who has had no previous involvement in the case. Many issues can be settled quickly and satisfactorily in this way.
Appeal to an Independent Tribunal
Whether or not you wish to avail of the internal review facility, you have rights in law to an independent review.
The independent appeal procedure in relation to residential property tax distinguishes between appeals concerning the market value of residential property and appeals on other grounds.
Appeal Commissioners
If the issue in dispute does not specifically relate to the market value of residential property (see below*), you have a right to appeal a residential property tax assessment to an independent body known as the Appeal Commissioners. The appeal procedure is as follows:
- You should give notice of appeal, in writing, to the Revenue Commissioners, Capital Taxes Division, Residential Property Tax, Stamping Building, Dublin castle, Dublin 2 within 30 days of the date of the assessment. The notice should set out in full the grounds of appeal.
- You should ensure that 75% of the amount of the assessment has been paid to the
Collector General except where your appeal is on the grounds that -
- you are entitled to exemption from the tax because of the level of your household income, or
- you are not an assessable person.
The hearing of the appeal is reasonably informal. You may appear on your own behalf or be represented. The Appeal Commissioners hear appeals at Fitzwilton House, Wilton Place, Dublin 2 and in various provincial locations. The appeal will be listed for hearing at the most convenient location for the appellant.
If you are dissatisfied with the Appeal Commissioners’ decision, you may have the appeal re-heard by the Circuit Court or you may, where a point of law is involved, appeal directly to the High Court by way of a procedure known as a "case stated"
*Land Values Reference Committee
If the matter in dispute relates specifically to the market value of residential property, the independent review will be carried out by a property arbitrator appointed by the Land Values Reference Committee.
- You should give notice of appeal on form RP37, within 30 days of the determination of value. The form is in duplicate and one part of the form should be sent to the Revenue Commissioners, Capital Taxes Division, Dublin Castle and the other part to the Land Values Reference committee, Room 110, Four Courts, Dublin 7.
If you are dissatisfied with the decision of the property arbitrator, you may, depending on the value of the property, appeal further to either the Circuit Court or to the High Court.
The Director of Customer Service will give you any help you may require on the procedures to be followed in order to exercise your independent appeal rights.
November, 1996
These notes are for guidance only and should not be regarded as overriding any statutory provisions.