Right of appeal
You have a right of appeal if we do not make a determination within six months of your claim being made.
Your appeal must be made in writing to the Tax Appeals Commission (TAC). It must be made within 30 days following the end of the six month period.
An appeal may be made by completing and submitting a Notice of Appeal form to the TAC. The notice is available on the Tax Appeals Commission website.
A copy of the letter refusing the determination must be sent with the Notice of Appeal.
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