What you can appeal

There are some matters that you cannot appeal to the Tax Appeals Commission. However, you can appeal against most Revenue assessments of tax or duty. You can also appeal against most Revenue decisions with which you disagree.

Some examples of the decisions that you can appeal are:

  • refusal of a tax credit, allowance or relief
  • refusal of a claim for a repayment of tax
  • valuation of an asset for Capital Gains Tax (CGT) purposes
  • valuation of an imported car for Vehicle Registration Tax (VRT) purposes
  • decision that a person is tax-resident in Ireland
  • decision not to allow a claim for the deduction certain expenses
  • and
  • decision about whether a person is self-employed or an employee for tax purposes.

In general, only the person who is directly affected by the assessment or decision can appeal.

The Notice of Assessment and decision letters from Revenue detail your entitlement to appeal and the process of how to appeal.

Next: What you cannot appeal