How to appeal Revenue assessments and valuations
You can appeal the:
- assessment or amended assessment raised by Revenue
- application of a surcharge
- or
- valuation of your property.
The appeals process will differ depending on what you wish to appeal.
For further information, please see 'Right of Appeal' section in Tax and Duty Manual Part 22A-01-01.
Appeals to Tax Appeals Commission (TAC)
You can appeal to TAC if you do not agree with:
- an assessment or amended assessment raised by Revenue
- or
- the application of a surcharge.
For further information on appeals to the TAC, please see Tax and Duty Manual Part 22A-01-01.
Appeals to the Land Values Reference Committee (LVRC)
Appeals relating to Revenue’s valuation of a relevant site should be made to the Land Values Reference Committee (LVRC).
For further information, please see the 'Appeals to the LVRC'section in Tax and Duty Manual Part 22A-01-01.
Appeals against the inclusion of Land on RZLT maps
You may make submissions to local authorities to challenge the inclusion of your land on draft annually revised maps.
Where you do not agree with the determination of the local authority, you may appeal to An Bord Pleanála (ABP).
You shall make the appeal in writing, specifying the grounds for the appeal.