General excise

Appeals on excise matters

If you disagree with any of the following decisions made by Revenue on excise matters, you can appeal directly to the Tax Appeals Commission (TAC):

• A refusal to grant authorisation as a warehousekeeper, registered consignor, registered consignee or tax representative.
• A refusal to register an applicant as a certified consignor or certified consignee.
• A refusal to approve a premises as a tax warehouse.
• A revocation of any such authorisation or approval.
• A refusal to grant an Auto Fuel Trader’s Licence (AFTL) and, or a Marked Fuel Trader’s Licence (MFTL) or the revocation of such licence.
• A decision regarding an amount of Excise Duty paid, assessed or repaid, in relation to:
  • Alcohol Products Tax
  • Electricity Tax
  • Natural Gas Carbon Tax
  • Solid Fuel Carbon Tax
  • Mineral Oil Tax
  • Tobacco Products Tax
  • Sugar Sweetened Drinks Tax
  • Betting duties.

You may appeal these decisions by following the procedures outlined in the Revenue appeals page.

Section 146 of the Finance Act, 2001 outlines the legislative basis on which excise appeals can be made. For an appeal to be accepted, you must first file the relevant return and pay the Excise Duty under appeal, where the appeal relates to:

• the making of a return
• or
• a payment of Excise Duty.

An appeal to the TAC must be made within 30 days of the date of the notice of the decision with which you disagree.

The Vehicle Registration Tax (VRT) appeals procedure is a two-stage process. The first stage is carried out by a Revenue official. If you disagree with the outcome, you can go directly to the second stage to the TAC.

Next: Relevant legislation