Organisation Information

Tax Appeals Commission Disclaimer

Published: 17 April 2020
From: Tax Appeals Commission

All information provided on this site is provided for information purposes only and does not constitute a legal contract between this site and any person or entity unless otherwise specified. Information on this site is subject to change without prior notice. Although every reasonable effort is made to present current and accurate information, we makes no guarantees of any kind.

This Web Site may contain information that is created and maintained by a variety of sources both internal and external. In no event shall this site be responsible or liable, directly or indirectly, for any damage or loss caused or alleged to be caused by or in connection with the use of or reliance on any such content, goods, or services available on or through the Site.

Any links to external Web Sites should not be construed as an endorsement of the content or views of the linked materials.

Disclaimer, copyright and re-use of information

The content of this website does not purport to be, nor should it be relied upon as, advice. Those who wish to take advice on a matter affecting them should contact a professional adviser.

General Information


The information featured on our website is the copyright of the Tax Appeals Commission.

Re-Use of Public Sector Information Regulations 2005 - (S.I. No. 279 of 2005 as amended by S.I. No. 525 of 2015)

The Tax Appeals Commission complies with the Regulations on the Re-use of Public Sector Information and we encourage the re-use of the information that we produce. Information and documents obtained from this website may be reproduced and/or re-used subject to the latest PSI licence available at http://www.psi.gov.ie/ and to the following conditions. You must:

  • acknowledge the source and our copyright in cases where you supply the information to others;
  • reproduce the information accurately;
  • not use the information in a misleading way;
  • not use the information for the principal purpose of advertising or promoting a particular product or service;
  • not use the information for or in support of illegal, immoral, fraudulent or dishonest purposes.

Re-use includes copying, issuing copies to the public, publishing, broadcasting and translating into other languages. It also covers non-commercial research and study.

The Tax Appeals Commission is not liable for any loss or liability associated with the re-use of information and does not certify that the information is up-to-date or error free. The Tax Appeals Commission does not authorise any user to have exclusive rights to the re-use of its information.

For full details of the information maintained on this website, see our sitemap.

See also our Freedom of Information guide in the publications section of this site.

Tax Appeals Commission Determinations


Determinations are the copyright of the Tax Appeals Commission.


You are free to reproduce and/or re-use determinations posted on this website free of charge provided that the Tax Appeals Commission is identified as the source. Where an extract from a determination is used, this should be expressly stated

The Tax Appeals Commission reserves the right to block spiders and other automated agents from accessing judgments in accordance with the Robots Exclusion Protocol. You are required to do likewise where you reproduce judgments posted on this site.

The Tax Appeals Commission reserves the right to block, at its discretion and without prior notice, any user from accessing determinations on this site if it believes that the user has misused the determinations or has used them for unlawful purposes.

Note: This content of this website is not intended to represent the opinion of the Appeal Commissioners.