What you cannot appeal
There are certain matters that you cannot appeal to the Tax Appeals Commission. The more important of these are listed below:
- Dissatisfaction with the conduct or behaviour of a Revenue official.
- Dissatisfaction with a particular piece of legislation and whether you think it is unfair or unconstitutional.
- A difference of opinion between you and Revenue where the Revenue opinion has not reached the stage where an assessment or a formal decision has been made.
- Your self-assessed tax or duty liability or an agreed amount or matter that you have included in a return or other statement you submitted to Revenue.
- An assessment to tax where you have not submitted a return of income and paid the self-assessed tax liability declared in the return.
- Some appeals involving a dispute about the market value of land or property must be made to a body called the Land Values Reference Committee and not to the Tax Appeals Commission. This applies to valuations that are used to establish a person's liability to Stamp Duty, Capital Acquisitions Tax (CAT) and the Domicile levy.
- You cannot appeal against Vehicle Registration Tax (VRT) or Customs Duty decisions to the Tax Appeals Commission without first getting Revenue to review the matter. The Revenue decision can then be appealed to the Tax Appeals Commission.
- Disputes relating to the amount of a penalty imposed by tax law must be decided by a court and not by the Tax Appeals Commission.
Next: How to make an appeal