Information about the TAC

1. Who we are and what we do 

The Tax Appeals Commission is an independent statutory body, tasked with providing a modern and efficient appeals process in relation to the hearing and adjudication of tax disputes.

The Commission currently comprises of one Chairperson, two Appeal Commissioners appointed by the Minister for Finance, four temporary Appeal Commissioners and a number of administrative staff who support the Commissioners in their work. 

Our Mission

Our mission is to provide a modern, independent and efficient appeals process in relation to the hearing and adjudication of all tax appeals. 

Our Work

We discharge our mission by 

  • Processing all Office of the Appeal Commissioners (“OAC”) appeals which were on hand pre-commencement of the TAC on 21 March 2016, which were transferred to us from the OAC and which we term “transitional” appeals 

  • Processing all legacy appeals 

  • Processing all pre-commencement applications for cases stated to the High Court, in respect of previous OAC determinations 

  • Processing all appeals received by the TAC since commencement on 21 March 2016. This includes, inter alia, case hearings, preliminary hearings and case management conferences 

  • Reporting on case outcomes through the publication of determinations 

  • Utilising our voted budget in an effective manner to deliver our services 

  • Employing a suitable number of skilled and qualified staff in accordance with our voted budget. 

Our Vision

We aim to deliver an exemplary service in the processing and adjudication of tax appeals, by providing an efficient and accessible appeals process which will produce a body of legally reliable determinations that help clarify relevant areas of taxation law and legislation. 

Our Values

The values which underpin our work are: 

  • Independence

  • Impartiality

  • Efficiency

  • Accessibility

  • Transparency

2. Establishment 

The Tax Appeals Commission (TAC) was established on 21 March 2016 in accordance with the provisions of the Finance (Tax Appeals) Act 2015. 

The Finance (Tax Appeals) Act 2015 was signed into law by the President on 25 December 2015. The Minister for Finance signed the relevant commencement orders to give effect to the new legislative provisions on 26 February 2016.  On 21 March 2016 the Tax Appeals Commission was established and the new regime for the processing of tax appeals entered into force.

Section 10 of the Finance (Tax Appeals) Act 2015 specifically provides that the Commission and its members shall be independent in the performance of their functions.  In addition, various provisions in the 2015 Act provide the Commissioners with powers to manage cases more actively than in the past, thereby reinforcing the independent operation of the appeals process.

The Office is a public body for the purposes of the Freedom of Information Act, 2014 (the FOI Act).  Accordingly, its records may, subject to certain exceptions, be accessed by an FOI request.

 3. Role and Responsibilities

 The main role of the Tax Appeals Commission (TAC) is to adjudicate, hear and determine appeals against decisions and determinations of the Revenue Commissioners concerning taxes and duties.   

The role and responsibilities of the TAC are to fulfil the requirements established under the Finance (Tax Appeals) Act 2015 and the Finance (Tax Appeals and Prospectus Regulation) Act 2019.  With some exceptions, the TAC examines complaints from people who feel they have been unfairly treated by assessments raised by the Revenue Commissioners in a fair, impartial and expeditious manner.   

4. Functions of the Tax Appeals Commission

The specific functions of the Appeal Commissioners are set forth in section 6 of the Finance (Tax Appeals) Act 2015 and section 5 of the Finance (Tax Appeals and Prospectus Regulation) Act 2019.

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 Commissioners in the exercise of their functions, including, inter alia, section 3 which establishes the Commission as a body corporate, section 6 which establishes the functions of the Appeal Commissioners and section 10 which requires the Commission to be independent in the performance of its functions. 

5. Records held by the TAC

The range of records held in the TAC fall within the following broad categories (some overlap may occur). 

Internal Administration Records 

  • Personnel Records 

  • Accounts Records 

  • Assets Register 

  • Civil/Public Service Guidelines and Circulars 

  • Speeches and Briefing by the TAC/staff of the Commission e.g. appearances before the Public Accounts Committee 

  • Notes and minutes of management meetings and associated documentation 

  • Records relating to publication of reports e.g. annual reports, including records relating to translation, tendering, designing and printing

  • Management of the website of the TAC 

  • Management of appeals, including those where cases stated were requested 

  • Statistics on appeals 

  • FOI requests for access to records held by the Commission 

  • Data Protection Act requests for access to records held by the Commission 

  • General enquiries and correspondence, including the Office of the Ombudsman 

  • Records relating to services provided by 3rd parties supplying ancillary support to the TAC 

  • Transcripts of hearings that are commissioned by parties 


  • Correspondence/Contact with other Government bodies 

  • Correspondence/Memo of Understanding with the Department of Finance 

  • Records of internal policy 

Legislation and related matter

  • Discussions with the Department of Finance regarding the operation of the Act 

Staff Instructions / Guidelines

  • Internal procedures records 

  • Liaison arrangements with Appellants and Respondents 

Services provided by the Tax Appeals Commission 

  • Appeal records, including records of communications with Appellants and Respondents

  • Submissions made by Appellants and Respondents which may include personal information relevant to the appeal

  • Records of legal advice sought and received

  • Determinations of the TAC 

  • Other records relating to examinations/investigations, including appeal closure details, analysis and comment by officials of the TAC 

  • Guidance for Appellants 

  • Annual reports 

6. Corporate Strategy

The key strategic priorities of the Tax Appeals Commission are:

Strategic Priority 1 – Efficiency & Effectiveness in our Processes and Procedures

Strategic Priority 2 – Digital Innovation

Strategic Priority 3 – Skilled & Motivated Personnel

Strategic Priority 4 - Purposeful Relationships with Stakeholders

Full details of the TAC’s Statement of Strategy 2017-2020 is available here.  

Full details on the TAC’s Statement of Strategy 2021-2023 is available here.  

7. Corporate Information 

Annual Report 

The Tax Appeals Commission submits a report to the Oireachtas each year in relation to its activities during the previous year. The TAC’s Annual Reports are available on our website at Annual Report

8. Organisational Structure 

Chairperson:                                                                      Marie-Claire Maney 
Appeal Commissioners:                                             Claire Millrine 

                                                                                                    Simon Noone

                                                                                                    Leonora B. Doyle

                                                                                                    Clare O'Driscoll

                                                                                                    Conor O'Higgins

                                                                                                    Andrew Feighery




Chief Operations Officer:                                                             1 Principal Officer
Corporate Services/Finance/Scheduling Manager:    1 Assistant Principal Officer 
Appeals Support Manager:                                                          1 Assistant Principal Officer 
ICT Manager:                                                                                        1 Assistant Principal Officer 
IT Support/Data Security:                                                            1 Higher Executive Officer 
Corporate Services/ Human Resources:                             1 Higher Executive Officer 
Administrative Support Appeals:                                            2 Higher Executive Officers         

                                                                                                                        4 Executive Officers         

                                                                                                                        4 Clerical Officers 

Administration Support Scheduling:                                     1 Higher Executive Officer
                                                                                                                        2 Clerical Officer 

Administration Support HR/Finance:                                   1 Clerical Officer

Administration Support IT:                                                          1 Clerical Officer

8. Pay Grading

The salary of an Appeal Commissioner is the equivalent of an Assistant Secretary in the Civil Service. The salaries scales of civil servants may be found at:

9. Location of the Tax Appeals Commission 

The Office is located at Fitzwilliam Court, Leeson Close, Dublin 2, D02 YW24.

Opening hours: between 9.00 and 5.30 Monday to Thursday and between 9:00 and 5:00 on Friday. 

Contact details

Post:   Tax Appeals Commission

               Fitzwilliam Court,

               Leeson Close,

               Dublin 2,

               D02 YW24. 
Telephone:   +353-1-662 4530

Fax:  +353-1-661 1892


Email: for queries regarding the scheduling of appeals for hearings 

10. Service Level Agreement with Revenue

A service level agreement is currently in place between the TAC and Revenue, which establishes both parties' responsibilities for all administrative and accounting procedures. The first of such agreements was put in place in February 2005 the most recent signed agreement was effected in 2020. A copy of the agreement can be found here. 

11. Website

Our website ( contains additional information about the TAC. This includes: 

  • Guidance Notes for Appellants regarding:
  1. Making an appeal
  2. Statement of Case 
  3. Outline of Arguments 
  4. Setting out Legal Arguments, Burden of Proof and Evidence 
  5. Hearings 
  6. Conduct of an Appeal Hearing 
  7. Determinations 
  8. Appealing a Determination 
  9. Actions taken by the Appeal Commissioners