Notice of Appeal

You must submit the Notice of Appeal no later than 30 days from the date on the notice of assessment or the time limit set out in the Revenue or Criminal Assets Bureaux (CAB) decision letter.

If you are submitting an appeal after this period it may still be accepted provided certain conditions are met. Please see section below on late appeals for more details on this.

Notice of Appeal Form

To make an Appeal, please download and fill out the Notice of Appeal form available HERE. It's recommended that submissions be returned on this electronic form to

Please pay attention to guidance notes on the right hand side of the form as these will assist you in filling the form in correctly. You must fill in any sections marked with an asterisk*

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.

For Vehicle Registration Tax (VRT) Appeals we also need the registration number of the vehicle.

Section 2: Appellant’s representative’s details (if applicable)

A representative is someone who is appointed by the Appellant to assist and act on their behalf during the appeal process. There is no requirement to nominate a representative; you are fully entitled to represent yourself.  

If you wish to appoint a representative please fill in their detail in this section. Where the form is submitted directly by the appellant this will be taken as your authorisation for this representative to act on your behalf. If your notice of appeal form is submitted by your representative 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.

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: Preferred Contact Method

Please indicate whether you agree that the Tax Appeals Commission can contact you via email to correspond with you. If you disagree with email communication we will correspond via post.

Section 4: Details of the Appealable matter

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.

If you wish to appeal more than one decision or determination regarding related matters please enter them on one form. Each separate determination or decision should be entered in a new Assessment/Decision fields. Unrelated matters should be submitted on separate Notice of Appeal forms.

You must enclose copies of the assessment(s) / decision(s) you are appealing and any other document(s) relevant to your application.

Section 5: Grounds for Appeal

The Grounds for Appeal section provides you with the opportunity to state why you disagree with the assessment / decision of the Revenue Commissioners. If your appeal relates to more than one issue under dispute, you must explain why you disagree with each issue.  Should you require more space to explain the detailed grounds of your appeal in full, please continue your grounds for appeal on a separate document and submit this with your notice of appeal if the space provided is insufficient.

You must include in this section all of the grounds for appeal which you may rely on for your case. You will only be allowed to introduce a new ground for appeal at a later stage if the Appeal Commissioners are satisfied that the ground could not have been reasonably stated in the Notice of Appeal.

Section 6: Confirmation Details

Please select an answer in each of the four confirmation boxes in this section. Do not leave any blank. If you are completing the form electronically, no signature is necessary; instead please insert your full name and date.

As stated above, if the form is submitted by 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.

Submitting the form

Please save and send this form as a .PDF file, attaching any additional documents as separate documents on the email (please do not merge this form with other documents).

Email the completed form and additional documents to:

Once submitted by email, there is no requirement to send us copies of your submissions by post. If you have decided that we should not correspond with you using email, you should post your Notice of Appeal and related documents to the following address:

Tax Appeals Commission

Fitzwilliam Court

Leeson Close

Dublin 2

D02 YW24

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 or telephone (01) 6624530

Late Appeals

Where an appeal is submitted more than 30 days after the date on the notice of assessment or the time limit set out in the Revenue or Criminal Assets Bureaux (CAB) decision letter it will be considered a ‘Late Appeal’.

Section 949O of the Taxes Consolidation Act 1997, as amended, states that the Appeal Commissioners may accept a late appeal where they are satisfied that the specified conditions are met.

Please specify in detail how your application for a late appeal satisfies the conditions of Section 949O of the Taxes Consolidation Act 1997, as amended (see details below). You can do this Using the Late Appeal Details box at the end of the Notice of Appeal form.

Section 949O - Late appeals

949O.(1)The Appeal Commissioners may accept a late appeal where—

they are satisfied that—

(i) the appellant was prevented by absence, sickness or other reasonable cause from making the appeal within the period specified by the Acts for the making of that appeal, and

(ii) the appeal is made thereafter without unreasonable delay, and

(b) the appeal is made within a period of 12 months after the end of the period specified by the Acts for the making of that appeal.

(2) Notwithstanding the period specified in paragraph (b) of subsection (1) for the making of an appeal, the Appeal Commissioners may accept an appeal made after the end of that period where paragraph (a) of that subsection applies and—

(a) any return that was required to be delivered to the Revenue Commissioners under the Acts has been so delivered,


(b) the requirement in subsection (3)(a) or (b) (or both as the case may be) has been complied with.

(3) Each of the following is a requirement mentioned in subsection (2) (b)—

(a) where, in the opinion of the Appeal Commissioners, the return referred to in subsection (2)(a) is insufficient to enable the appeal to be determined, such other information as, in the opinion of the Appeal Commissioners, would enable the appeal to be determined by them without undue delay has been provided, and

(b) where an appeal is made against an assessment, any tax charged by the assessment has been paid together with any interest on that tax chargeable under—

(i) section 1080,

(ii) section 159D of the Stamp Duties Consolidation Act 1999,

(iii) section 103 of the Finance Act 2001,

(iv) section 51 of the Capital Acquisitions Tax Consolidation Act 2003,

(v) section 114 of the Value-Added Tax Consolidation Act 2010, or

(vi) section 149 of the Finance (Local Property Tax) Act 2012, as the case may be, at the time the appeal is made.

(4) For the purpose of deciding whether to accept a late appeal, the Appeal Commissioners may make such enquiries as they consider necessary or appropriate and may do so by holding a hearing.

(5) Nothing in this section derogates from the functions of the Appeal Commissioners under section 949N.