Got a Revenue assessment, surcharge or penalty you disagree with? Generate properly-structured grounds of appeal — ready to lodge with the Tax Appeals Commission. No accountant needed.
Under Part 40A of the Taxes Consolidation Act 1997, a person who is aggrieved by a Revenue assessment, determination or decision has the right to appeal it to the Tax Appeals Commission — an independent statutory body that decides tax disputes.
You do not need to be a tax adviser. You do not need an accountant. You do not need a solicitor.
A notice of appeal under section 949I must generally be made within 30 days of the date of the notice of assessment or decision. A clearly stated, properly grounded appeal carries far more weight than a phone call to Revenue.
Every citation in your appeal links to irishstatutebook.ie — the official Irish government legislation database — and to the Tax Appeals Commission, so you can verify everything yourself before paying a cent.
Dear Commissioners,
I wish to give notice of appeal against the above Revenue assessment in accordance with section 949I of the Taxes Consolidation Act 1997, being a person aggrieved by the assessment under Part 40A of that Act. This notice is made within 30 days of the date of the notice of assessment.①
I appeal on the ground that the assessment is excessive and overstates my liability. The amount assessed of €9,400 does not reflect my actual income for the year of assessment 2023, which has been correctly returned.②
I further appeal on the ground that allowable expenses incurred wholly and exclusively for the purposes of my trade were wrongly disallowed, and that reliefs and credits to which I am entitled were not granted in computing the assessment.③
I respectfully request that the Tax Appeals Commission accept this appeal and that the assessment be reduced or discharged so as to reflect my correct liability, and I confirm I am willing to provide supporting documentation and to attend a hearing if required.
Yours faithfully,
⚠ Generated by AI — this is an automated draft. Review it and check all names, dates, references and figures before you use or submit it.
⚠ Generated by AI — this is an automated draft. Review it and check all names, dates, references and figures before you use or submit it.
Watermark removed. Formatted for the Tax Appeals Commission — your name, address, assessment reference, tax head and clearly set-out grounds of appeal. Your clean document appears instantly — save as PDF in one click.
vs. far less than an accountant or tax adviser would typically charge to draft the same appeal
Free guides to appealing Revenue decisions and penalties in Ireland.