Natural Gas Carbon Tax (NGCT)
Appeals
You can appeal against most Revenue decisions on NGCT 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:
- an amount of NGCT paid
- a notice of assessment to pay an amount of NGCT
- a repayment of NGCT
- and
- the refusal of a claim for repayment of NGCT.
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 NGCT 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.