You have the right to appeal most Revenue penalties and assessments to the Tax Appeals Commission (TAC) — an independent body that can overturn or reduce Revenue decisions.
Revenue will send a Notice of Assessment, Notice of Penalty, or similar. Note the date — the 30-day appeal window starts from this date.
Identify the specific reason you dispute the penalty. "I cannot afford it" is not a valid ground. Factual or legal errors in Revenue's assessment are valid grounds.
Submit an appeal via the TAC's online portal at taxappeals.ie. You need: your PPSN or tax reference, the Revenue reference on the notice, the amount disputed, and a brief statement of grounds.
The TAC notifies Revenue of your appeal. Revenue must submit its response within 45 days. You may be invited to make further written submissions.
Many cases are decided on written submissions. Complex or disputed cases proceed to an oral hearing, which is conducted informally — no wigs or gowns. The commissioner issues a written determination.
If you win: Revenue adjusts or withdraws the assessment / penalty. If you lose and believe the TAC made an error of law: you can appeal to the High Court on a point of law only.
Revenue penalties can be reduced through voluntary disclosure or appealed to the Tax Appeals Commission. Speak to D’Emilia Accounting before paying or responding to Revenue — the timing determines your options.
Most Revenue decisions and penalties can be appealed to the Tax Appeals Commission (TAC), an independent body established under the Finance (Tax Appeals) Act 2015. The TAC hears appeals on income tax, corporation tax, VAT, capital gains tax, and penalties imposed under the Taxes Consolidation Act 1997.
You must lodge an appeal with the TAC within 30 days of the date on the Revenue notice of assessment or penalty notice. Missing this deadline generally results in the penalty becoming final — though the TAC has discretion to admit late appeals in exceptional circumstances.
You have the right to represent yourself, but a tax agent or solicitor experienced in Revenue disputes can significantly improve your position — particularly for larger penalties. The TAC process involves written submissions and may include an oral hearing.
Valid grounds include: the assessment was made incorrectly; the surcharge should not have applied (e.g. a genuine exceptional circumstance for late filing); Revenue failed to follow correct procedures; or the penalty rate applied was wrong. You cannot appeal on the grounds that you cannot afford to pay.
Yes. Lodging an appeal does not suspend the accrual of interest. If you have funds, paying under protest while appealing stops further interest from accumulating. If you win the appeal, Revenue will refund the overpaid amount.
Most TAC appeals are decided on written submissions. If the case is complex or contested, an oral hearing may be scheduled — similar to a court hearing but less formal. Both Revenue and the appellant make their case. The TAC commissioner issues a determination that is binding unless further appealed to the High Court on a point of law.
Disclaimer: General information only. Not legal advice. The TAC process has its own rules — verify at taxappeals.ie before lodging an appeal.
Our accountants can review your situation, prepare a voluntary disclosure, or represent you through the Tax Appeals Commission process — reducing or eliminating your penalty.