Electricity Tax
Appeals
You can appeal against most Revenue decisions on Electricity Tax that impact on you and with which you disagree. You can usually appeal directly to the Tax Appeals Commission (TAC). The TAC is responsible for settling disputes between Revenue and taxpayers. It is completely independent of Revenue
Some examples of what can be appealed to TAC include:
- the amount of Electricity Tax paid
- a notice of assessment to pay an amount of Electricity Tax
- a repayment of Electricity Tax
- and
- the refusal of a claim for repayment of Electricity Tax.
An appeal to the TAC must be made within 30 days of the date of the notice of the decision with which you disagree. Before making an appeal to the TAC, you must file the relevant Electricity Tax return and pay the liability under dispute.
To make an appeal, you must submit a completed Notice of Appeal form to the TAC. Details on how to submit an appeal are set out on the TAC website.