About Us

1. Introduction

The goal of the Tax Appeals Commission is to provide a modern, independent and efficient appeals process in relation to the hearing and adjudication of all tax appeals.

You can read more about the Commission's goals in the Statement of Strategy.

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2. Functions of the Tax Appeals Commission

The main role of the TAC is to adjudicate, hear and determine appeals against decisions and determinations of the Revenue Commissioners concerning taxes and duties.  The specific functions of the Appeal Commissioners are set out in section 6 of the Finance (Tax Appeals) Act 2015.

In carrying out their functions, the Appeal Commissioners are obliged to ensure that proceedings before them are accessible, fair and conducted as expeditiously as possible. 

The 2015 Act contains a number of provisions which are intended to underpin and safeguard the impartiality and independence of the Appeal Commissioners in the exercise of their functions, including section 3 which establishes the Tax Appeals Commission as a body corporate, section 6 which establishes the functions of the Appeal Commissioners and section 10 which requires the Tax Appeals Commission and its members to be independent in the performance of their functions.

The Finance (Tax Appeals and Prospectus Regulation) Act 2019 provides for the appointment of a Chairperson to the Tax Appeals Commission.