Statement of Case

After submitting your Notice of Appeal, the Tax Appeals Commission may direct you to provide a Statement of Case.

A template for a Statement of Case can be downloaded here.

For assistance in completing a Statement of Case, please see our Guidance note below

Statement of Case Guidance Note

Section 1: Appellant’s details

The word “Appellant” is used to describe the person / company / organisation to whom the appeal relates.

Please complete this section in full so we can contact you with further information regarding your appeal.

Your Tax Appeals Reference Number can be found either on the Tax Appeals Commission correspondence acknowledging receipt of your appeal, or on the correspondence requesting you to submit a Statement of Case.

We also 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: Appeal Details

This section requests details which will help us plan a hearing if one is required. Please answer all questions in this section.

Determination without the need for a Hearing

It may be appropriate to have an Appeal Commissioner determine a case based on the evidence submitted without the need to hold a hearing. This is often a quicker process and may be preferred by some parties. Please indicate if you agree to your case being determined without a hearing if deemed appropriate by an Appeal Commissioner.

Representation during hearing

Please indicate whether it is you intention to be represented in a hearing (i.e. by a barrister, solicitor or tax agent), should one be required. This information will help us when scheduling any hearing.

Public Hearings

By default all hearings shall be held in public, unless the Appellant requests all, or part, of the hearing to be held in private. If you do not indicate a preference in this section, we will assume that you have no objection to any hearing in the course of your appeal being held in public.

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.

An estimation of the likely duration of a hearing

You are requested to provide an estimate of the length of time it will take to have your appeal heard before the Appeal Commissioners. You should take into account the length of time it will take you to present the written evidence you listed above, the witnesses you may call upon to present evidence at the hearing (if required) and the arguments you wish to make. Please bear in mind that the other party may also seek to present evidence including witnesses at the hearing, as well as making their arguments at the hearing.

As you estimate the time you believe the hearing may take, you may wish to review guidance on the conduct of an appeal hearing which includes guidance on the time available each day for hearings. 

Section 3: Outline of Relevant Facts

Describe, in simple terms, the facts related to the matter under dispute.

For example, if your appeal relates to the denial of a tax relief such as an expense deduction, or a tax credit, outline the facts that lead you to consider that all the conditions for the relief have been met.

There are often a number of conditions that must be satisfied in order for a relief to be availed of by a taxpayer. As you consider the facts, please outline those conditions that you believe have been met and those that you believe Revenue may be disputing.

As you analyse why you believe you meet the conditions for the relief, consider what written evidence you can produce to substantiate your position. 

In your description of the facts of the appeal, we suggest that you identify those conditions which you believe are necessary for the relief to apply. Not all of these matters may be under dispute with Revenue. Where you believe that the matter under dispute concerns your eligibility to meet some conditions of the relief, but that other conditions are not in dispute, you can state this in your appeal. You may then wish to focus in your Statement of Case on presenting the facts and evidence that relate to the relief conditions that are under dispute.

Where you believe you meet these conditions, describe as clearly as you can why this is and describe any evidence you intend to submit in addition to your Statement of Case that supports your belief.

It could be useful to cross reference your description of the facts to the written evidence you attach to the Statement of Case, as well as the description of the witnesses that you may seek to rely upon. In this way, we can more usefully link the evidence you intend to present with the facts in the appeal. An example of this would be to include an index to the written evidence which you will submit along with your Statement of Case and include cross references to these materials as you describe the facts in your appeal. 

Section 4: The statutory provisions being relied upon

You are requested to include a list of the sections in legislation that relate to your appeal, if known to you.

The relevant section references may be cited in correspondence from Revenue related to the matter under dispute.

You may seek to include additional section references which you consider are relevant. Please try to include a full list of the statutory references that you consider relate to the matter under dispute. Some examples on this are set out below:

  • If the matter under dispute relates to the denial of a tax relief or an exemption, include a reference to the tax section that gives the relief or the exemption; 
  • If the matter under dispute relates to the clawback of a relief, include a reference both to the tax section(s) which grant the relief and the section(s) which describe what happens in certain events to cause the relief to be later denied, or the relief given to be clawed back; 
  • If the tax under dispute is being charged based on the value of an asset, describe the tax section that imposes the charge together with the sections that set out the rules, if any, for valuing the asset for tax purposes; 
  • If the tax under dispute is triggered when an asset is disposed of, include the sections that describe the disposal event related to the asset.

Section 5:Any relevant case law (if applicable)

You are requested to include here a list of the relevant case law which you consider will support your appeal, if you know of any.

In this section, simply list the case law references that you will rely on (and if known to you) in support of your legal arguments. You are not required in this section of the form to outline detailed legal arguments in support of your appeal.

Section 6: Supplementary Information

Please use this section to provide us any further information which you believe may be relevant to your case that you have not provided elsewhere on the form. 

Submitting your statement of Case

At the time of submission of your Statement of Case, you are required to provide a copy of it to the other party in the appeal. Once completed please return your Statement of Case, along with any supporting documents, to the Tax Appeals Commission, with a copy to the other party via email at

If you are unable to submit via email, please forward to the postal address below. You must also provide a copy of this material to the other party.

Tax Appeals Commission

Fitzwilliam Court

Leeson Close

Dublin 2

D02 YW24

Next Steps

The Tax Appeals Commissions will: 

  • Check the details submitted in your Statement of Case and may ask you for more information. 
  • Correspond with you to confirm next steps.