What you can appeal

There are some matters that you cannot appeal to the Tax Appeals Commission. However, 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 with which you disagree.

Some examples of the types of Revenue decision that can be appealed are:

  • refusal of a tax credit, allowance or relief
  • refusal of a claim for a repayment of tax
  • valuation of an asset for Capital Gains Tax (CGT) purposes
  • valuation of an imported car for Vehicle Registration Tax (VRT) purposes
  • decision that a person is tax-resident in Ireland
  • decision not to allow a claim for the deduction certain expenses
  • decision about whether a person is self-employed or an employee for tax purposes
  • a determination on the rate of Value-Added Tax (VAT) chargeable.

In general, only the person who is directly affected by the particular assessment or decision is entitled to appeal.

The Notice of Assessment that Revenue sends you will tell you about your entitlement to appeal and how you should make an appeal. Other Revenue letters and notifications telling you about a decision that can be appealed will also tell you about your entitlement to appeal.

Next: What you cannot appeal