Notice of Appeal
Section 1: Appellant’s details
The word Appellant is used to describe the person / company / organisation whose appeal it is.
Please complete this section in full so we can contact you with further information regarding the application for an appeal.
We require the PPSN / Tax Reference number that is relevant to your appeal. This number will be on correspondence that issued to you from the Revenue Commissioners.
Section 2: Appellant’s representative’s details (if applicable)
A representative is someone who is appointed by the Appellant to assist with the appeal process. If you have a representative acting on your behalf you must provide us with written authorisation stating that you give this office permission to discuss your appeal and correspond with the nominated person.
There is no requirement to nominate a representative; you are fully entitled to represent yourself. If you do nominate a representative all correspondence will be sent to the representative and not directly to you. We will continue to do this until you or your representative advises us otherwise.
Please remember to advise us in writing if you change your representative.
Section 3: Details of the Appealable matter
An appealable matter is any matter in respect of which an appeal is authorised by the Taxes Acts. You should provide us with full details of the issue you wish to appeal. We require details of the type of tax or matter you are appealing against and the amount at issue.
You should enclose copies of the assessment(s) / decision(s) you are appealing and any other document(s) relevant to your application.
Please provide details of any relevant legislation and case law that you wish to rely on; please leave blank if you are unaware of any.
Section 4 :Grounds for Appeal
Section 949I of the Taxes Consolidation Act, 1997 (as amended) specifies that an Appellant shall not be entitled to reply of any grounds of appeal that are not specified in the Notice of Appeal unless the Appeal Commissioners are satisfied that the ground could not have been reasonably stated in the Notice of Appeal. The grounds for appeal section provides you with the opportunity to state why you disagree with the assessment / decision of the Revenue Commissioners. You should explain the detailed grounds of your appeal in full; please insert extra pages if the space provided is insufficient.
Section 5: Signature
If you are completing the form manually please, ensure that it is signed and dated by you or by your representative.
If you are completing the form electronically, no signature is necessary; instead please insert your full name and date.
As stated above, if you have a representative acting on your behalf you need to provide us with written authorisation stating that you give this office permission to discuss your case and correspond with the nominated person.
Section 6: Public hearings
Section 949Y of the Taxes Consolidation Act 1997 (as amended) specifies that all hearings shall be held in public, unless you request all or part of the hearing to be held in private, or unless the Appeal Commissioners direct that all or part of the hearing should be held in private.
We request that you please indicate your preference regarding whether you would like some or all of your appeal to be held in private. If you do not indicate such a preference, we will assume that you have no objection to any hearing in the course of your appeal being held in public.
Section 7: About your requirements
If you, your representative, any witnesses you expect to attend or anyone accompanying you to the appeal has a disability or a particular need, you should let us know so we can accommodate them.
Section 8: Check list
Before you submit your Notice of Appeal, please ensure that you have included all the relevant documents. We have provided a checklist on the Notice of Appeal to assist you.
If you are completing the Notice of Appeal electronically, you can scan and email the documents to us. If you are sending the notice by post, you can send paper copies of the documents.
Section 9: Sending the form
Please either email or post (not both) the completed form and any additional documents to
Tax Appeals Commission
In the event that you experience difficulties completing the form and this guidance note on completing the Notice of Appeal has not fully answered your query please email your query to email@example.com or telephone (01) 6624530