A notice of appeal must reach the Tax Appeals Commission within 30 days of the date on your notice of assessment or decision — don't let the window close.
Taxes Consolidation Act 1997, Part 40A · Tax Appeals Commission

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References the Taxes Consolidation Act 1997
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Your legal right

You can appeal.
The law guarantees it.

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 must generally be made within 30 days of the date of the notice of assessment or decision (or the time limit stated in the Revenue letter), and its content is set by section 949I. 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.

Official sources
Legal References in Every Appeal
§ Part 40A — TCA 1997
Appeals to the Tax Appeals Commission — the statutory appeals framework
Verify on irishstatutebook.ie →
§ Section 949I — TCA 1997
Notice of appeal — how and when an appeal is made to the Commission
Verify on irishstatutebook.ie →
§ 30-day time limit — e.g. s.959AF
An appeal must generally be made within 30 days of the notice of assessment or decision
Verify on taxappeals.ie →
Tax Appeals Commission
Independent statutory body that hears and determines appeals against Revenue
Verify on taxappeals.ie →
Right of appeal to the High Court
A determination of the Commission may be appealed to the High Court on a point of law
Verify on taxappeals.ie →
Updated 1 Oct 2026
Real Tax Appeal Outcomes & Rule Changes
19 May 2026
TAC's 2025 Annual Report: taxpayers won only 8% of cases at full hearing, down from 19% in 2023 — while €605m went back to the Exchequer from unsuccessful appeals
Read on irishtimes.com →
27 April 2026
A Co. Waterford artist won her appeal after the TAC ruled her sculpture work qualifies for the artists' tax exemption — a real, named determination outcome
Read on irishtimes.com →
11 May 2026
Ministers urged to rethink a plan to end taxpayers' automatic right to a private TAC hearing — a live, undecided reform bill
Read on irishtimes.com →
50TACD2026 — determined 9 March 2026
A real, named TAC determination denied a company's appeal and upheld Revenue's clawback of R&D tax credit repayments already paid, confirming the 12-month claim deadline is an absolute statutory bar even where the underlying R&D credit itself was validly claimed
Read determination on taxappeals.ie →
TAC 2025 Annual Report
1,192 new appeals received in 2025, 1,286 closed, 620 still open worth €544m combined — new appeals nearly quadrupled in value year-on-year
Read on rte.ie →
Real example

This is what your appeal looks like

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SAMPLE APPEAL
14 April 2026
The Tax Appeals Commission
Fitzwilliam Court, Leeson Close
Dublin 2, D02 YW24
Re: Notice of Appeal — Income Tax Assessment
Notice / Assessment Reference: IT-2024-0085432 · Period: Year of Assessment 2023

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 appealed against.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,

Mary O'Brien
14 Oak Drive, Douglas, Cork
Generate your own personalised appeal free — see it in full before you pay ↓
①
Section 949I — Taxes Consolidation Act 1997 sets out what a notice of appeal to the Tax Appeals Commission must contain, including your PPSN or tax reference number and a copy of the Revenue notice. The time limit (generally 30 days) is in the charging provisions, for example section 959AF. Read how to appeal on taxappeals.ie →
②
Stating clear grounds is what makes an appeal valid — the Commission decides the appeal by reference to the grounds you set out. Saying simply "I disagree" is not enough; the appeal must say why. About the Commission →
③
Each ground is set out separately based on the grounds you select — excessive assessment, disallowed expenses, reliefs not granted, surcharge or penalty disputes. This is what makes the appeal specific to your case, not generic.
Draft your appeal

Tell us about your assessment

1
Your details
2
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3
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Your appeal will cite section 949I of the Taxes Consolidation Act 1997 and is formatted for the Tax Appeals Commission. We never ask for or store your PPSN: the notice leaves a line for your PPSN or tax reference number, which the Commission requires, and you write it in before lodging. We do not retain your personal data after your appeal is generated.
Printed on your notice of assessment or decision letter from Revenue — don't have it handy? Leave it blank and add it to the downloaded letter later.
The type of tax, surcharge or penalty being assessed
The year of assessment or accounting period the assessment covers
The amount Revenue has assessed, or the amount you dispute
A short description of the assessment or decision you are appealing
The date printed on the notice of assessment or decision. If it is more than 30 days ago, your notice will be drafted as a late appeal and ask you to state why you could not appeal in time.
The Commission may accept a late appeal where absence, sickness or other reasonable cause prevented you from appealing in time (section 949O).
Your appeal is ready
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Before you send it, check every name, date and deadline. If your case is complex or a hearing is coming, a solicitor can review this draft for you.

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All legal references includedTCA 1997 Part 40A · s.949I cited
Grounds set out separatelyStructured exactly as required
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⚠ Generated by AI — this is an automated draft. Review it and check all names, dates, references and figures before you use or submit it.

Legal References Used in Your Appeal
Click Verify → to check each reference on the official sources
References checked against irishstatutebook.ie and taxappeals.ie
What makes this appeal valid and effective
Simple process

Three steps to lodge your appeal

01
Find your assessment reference and grounds
Take your notice of assessment or decision letter from Revenue. Note the reference number, the tax head, the period and the amount, and decide why you disagree.
💡 Check the date on the notice — your 30-day window runs from that date.
02
Draft and review your appeal for free
Fill in the form. Your notice of appeal is drafted instantly, citing section 949I of the Taxes Consolidation Act 1997 and setting out each of your grounds separately. Read it in full before paying.
💡 Free preview — you only pay to download the clean PDF.
03
Lodge it with the Tax Appeals Commission
Submit your notice of appeal to the Tax Appeals Commission within 30 days of the notice. You can lodge it online through the TAC, or by post. Your appeal is then formally on record.
💡 The Commission is independent of Revenue — there is no fee to lodge an appeal.
Common questions

Everything you need to know

Do I actually have the right to appeal? +
Yes. 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. You do not need an accountant or solicitor to lodge an appeal.
How long do I have to appeal? +
30 days from the date on your notice of assessment or decision. The content of a notice of appeal is set by section 949I of the Taxes Consolidation Act 1997. If you are outside the 30 days, the Commission may still accept a late appeal in limited circumstances (section 949O) — see taxappeals.ie.
Is this based on real Irish law? +
Yes. Every citation in your appeal links to irishstatutebook.ie — the official Irish government legislation database maintained by the Attorney General's office — and to the Tax Appeals Commission. You can read the exact legal text and the Commission's own guidance yourself before paying anything.
Will the Commission actually consider my appeal? +
Yes. The Tax Appeals Commission is an independent statutory body that decides appeals on their merits. A valid appeal must set out clear grounds — this is exactly what your document does. The Commission decides the appeal by reference to the grounds you state, which is why a clearly structured notice of appeal matters.
Is there a fee to lodge an appeal? +
No. There is no fee to lodge an appeal with the Tax Appeals Commission. Our €9.99 is only for drafting and delivering your notice of appeal as a clean PDF. We are not affiliated with the Commission or with Revenue, and the €9.99 is paid only to TaxAppeal.ie.
What if the Commission decides against me? +
A determination of the Tax Appeals Commission may be appealed to the High Court on a point of law. The Commission's website explains the process and the time limits that apply after a determination is issued.
What if I'm not satisfied with the document? +
We offer a full money-back guarantee. If the notice of appeal is not what you needed, contact us within 48 hours of purchase and we will refund you in full — no questions asked. See our Refund Policy.
Is this legal or tax advice? +
No. TaxAppeal.ie is a document-drafting tool. It correctly references publicly available Irish tax-appeal legislation, but this is not legal or tax advice, we are not solicitors or tax advisers, and we are not affiliated with the Revenue Commissioners or the Tax Appeals Commission. For complex or high-value disputes we recommend consulting a qualified tax adviser or solicitor.

Tax Appeal Guides

Free guides to appealing Revenue decisions and penalties in Ireland.

Guide
How to Appeal a Revenue Decision
Step-by-step guide to filing a Notice of Appeal under s.949I TCA 1997. 30-day deadline, no fee.
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The Tax Appeals Commission Explained
What the TAC does, how hearings work, and what to expect when you appeal in Ireland.
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How to challenge late-filing surcharges and other penalties under Irish tax law.
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Appealing an Income Tax Assessment
Estimated assessments, disallowed expenses and missing credits.
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Appealing a Corporation Tax Assessment
Disallowed trading expenses, capital allowances and CT1 disputes.
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Appealing a Capital Gains Tax Assessment
Valuation disputes, base cost, and refused reliefs like PPR.
Guide
Appealing a Revenue Audit Result
Disagree with an audit assessment or the penalty classification?
Guide
Can I Appeal After 30 Days?
Missed the deadline? How the Commission's late appeal process works.