General excise


If you disagree with certain decisions made by Revenue, you can appeal the decision directly to the Tax Appeals Commission (TAC).

Appeals dealing with excise duties are covered by the appeal procedures set out in this section. Additional procedures apply for Vehicle Registration Tax (VRT) appeals.

For an appeal to be accepted by the TAC where the appeal relates to:

  • the making of a return
  • or
  • a payment of excise duty

you must first file the relevant return and pay the excise duty under appeal.

Next: Relevant legislation