Hearings held in Public
Hearings
In accordance with section 949Y of the Taxes Consolidation Act, 1997, every hearing of an appeal by the Appeal Commissioners shall be held in public. However, an appellant can make an application under subsection 3 for a direction that the hearing of an appeal, or a specified part of the hearing of an appeal, be held in camera which an Appeal Commissioner may accede to.
By default, all hearings shall be held in public, unless the appellant requests all, or part, of the hearing to be held in private in adherence with section 949Y of the Taxes Consolidation Act, 1997. Further information is available in the Commission’s guidance note for statements of case.
The Appeal Commissioners also have the power to direct that a hearing, or part of a hearing, is heard in private if they consider it necessary. Instances of where the Appeal Commissioners would issue this direction include:
- In the interest of public order or national security,
- To avoid serious harm to the public interest,
- To maintain the confidentiality of sensitive information,
- To protect an individual’s right to respect for his or her private and family life, or
- In the interests of justice.
In addition to the above, you can also submit a request for your hearing to be private or part-private not later than 14 days after the date on which a notice of the time and place for your hearing of the appeal has been sent to you. Anyone who wishes to attend a public hearing can only do so remotely due to physical constraints. All mobile phones or other electronic devices not being used for the purpose of the remote hearing should be turned off for the duration of the hearing. Any video or audio or other recording or image whatsoever of any part of the hearing is strictly prohibited.
Below is a list of upcoming appeals that are being held in public:
| Date | Time | Type | Name of Appellant | Tax Type |
|---|---|---|---|---|
| 9 June 2026 | 10:30 am | Physical Hearing | Patrick Garry | PAYE, PREM |
* If you wish to view the proceedings remotely, please register your interest with the Commission by emailing [email protected] who will then forward you a link in advance of the hearing.
** For data protection purposes, your details will only be used for the purpose of enabling you to view the proceedings and will be deleted immediately after the hearing has concluded.
*** During the hearing, we would ask that you have your cameras switched off and remain muted at all times.