Customer charter

Charter

Consistency, equity and confidentiality 

Revenue will administer the law fairly, reasonably and consistently and will seek to collect no more than the correct amount of tax or duty due.

Revenue will protect and respect equality and human rights within our services, procedures and processes in accordance with our Public Sector Duty[1] commitments.

Revenue will treat the information you give us in confidence and ensure that it will not be used or disclosed except as provided for by law.

Courtesy and consideration

You can expect:

• to be treated courteously, with consideration and in a non-discriminatory way in your dealings with Revenue.

We expect you:

• to treat Revenue officials with courtesy and to give them all reasonable co-operation.

Information and assistance

You can expect:

• to be given the necessary information and all reasonable assistance to enable you to clearly understand and meet your tax and customs obligations and to claim your entitlements and tax credits.

We expect you:

• to provide true and correct information in all your contacts with Revenue and to advise Revenue in a timely manner of developments, e.g. change of address, commencement or cessation of business, that are relevant to your tax and/or customs affairs.

Presumption of honesty

You can expect:

• to be treated as honest in your dealings with Revenue unless there is clear reason to believe otherwise and subject to Revenue's responsibility for ensuring compliance with tax and customs law.    

We expect you:

• to deal in an honest way with Revenue by returning the tax and duty which you are due to pay and seeking only those entitlements and tax credits to which you are due.

Compliance costs

You can expect:

• that Revenue will administer the tax and duty regimes in a way that will minimise, as far as possible, compliance costs.

We expect you:

• to maintain proper records and accounts and to ensure that your returns and declarations are completed fully, accurately and in a timely manner.

Complaints, review and appeal

There are comprehensive complaints and appeal procedures open to all customers of Revenue.

Complaints

You may make a complaint where you are dissatisfied with the service we provide or the conduct of Revenue officials in their dealings with you. We encourage you to avail of this procedure if you are in any way dissatisfied with our conduct. Where you are not satisfied with Revenue’s response to a complaint you may have the matter referred to an independent reviewer. For full details of all our complaint procedures see How to complain to Revenue.

You should note that:

• if you make a complaint, Revenue will deal with it promptly, impartially and in confidence
• availing of Revenue's complaints procedures will never prejudice 
  • your right to raise issues with:
    • the Ombudsman
    • the Workplace Relations Commission
  • or
  • your right to:
    • make a complaint under the Disability Act
    • make an appeal to the Tax Appeals Commission.

Appeals

Where you do not agree with a Revenue decision, such as a determination of a liability, in relation to a tax or customs matter you may appeal this directly to the statutorily independent Tax Appeals Commission.[2]

[1] All public bodies in Ireland have responsibility, under the Public Sector Equality and Human Rights Duty or Public Sector Duty, to promote equality, prevent discrimination and protect the human rights of their employees, customers, service users, and everyone affected by their policies and plans. This is a legal obligation and is contained in Section 42 of the Irish Human Rights and Equality Act 2014. For further details see our  Public Sector Duty Action Plan.

[2] Details of “appealable matters” are set out in the relevant tax legislation. These include most decisions by Revenue that may result in increased tax liability or denial of a relief.

Next: Principles for service delivery