You can appeal against most Revenue assessments of the amount of tax or duty to be paid. You can also appeal against most types of Revenue decision that directly affect you and with which you disagree.

You can usually appeal directly to the Tax Appeals Commission. This Commission is responsible for settling disputes between Revenue and taxpayers. It is completely independent of Revenue.

Appealing to the Tax Appeals Commission does not prevent you from engaging with Revenue with a view to settling your appeal by agreement instead of having it decided by the Tax Appeals Commission. In fact, the majority of appeals are settled in this way.  

You may have an alternative course of action to an appeal to the Tax Appeals Commission depending on your particular grievance. For example, if you are dissatisfied with the manner in which Revenue has dealt with your case, you can apply to the courts to have Revenue’s behaviour judicially reviewed. You can also request that the way your case was dealt with be reviewed by a different Revenue official or by an external (non-Revenue) reviewer. You can also make a complaint to the Ombudsman.

Next: Tax Appeals Commission