Taxes Consolidation Act, 1997 (Number 39 of 1997)
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Chapter 6
Appeals
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959AF Chargeable persons and other persons: appeal in relation to time limit on assessment made or amended by Revenue officer.
(1) A person who is aggrieved by an assessment made by a Revenue officer, or the amendment of an assessment by a Revenue officer, on the grounds that the person considers that the Revenue officer was precluded from making the assessment or, as the case may be, the amendment—
(a) in the case of a chargeable person, by reason of [2]>section 959AA<[2][2]>section 959AA, 959AC or 959AD<[2], or
(b) in the case of a person other than a chargeable person, by reason of [3]>section 959AB or section 997<[3][3]>section 959AB or 959AD<[3],
may appeal against the assessment or amended assessment on those grounds.
(2) If, on the hearing of the appeal, the Appeal Commissioners determine that the officer was precluded from making the assessment or, as the case may be, the amendment, the Acts apply as if the assessment or the amendment, as the case may be, had not been made, and the assessment or the amendment of the assessment as appropriate is void.
(3) If, on the hearing of the appeal, the Appeal Commissioners determine that the officer was not precluded from making the assessment or, as the case may be, the amendment, the assessment or the assessment as amended stands, except to the extent that any amount or matter in that assessment is the subject of a valid appeal on any other grounds.
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959AF Appeals in relation to assessments
(1) [7]>A person aggrieved<[7][7]>Subject to subsection (1A), a person aggrieved<[7] by an assessment or an amended assessment, as the case may be, made on that person may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.
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(1A) No appeal lies against an assessment or an amended assessment where the sole matter on which the person, on whom the assessment or amended assessment, as the case may be, was made, is aggrieved relates to a surcharge imposed under section 1084(2), other than where that person’s ground for the appeal relates to—
(a) a matter referred to in [9]>section 1084(1)(b), or<[9][9]>1084(1)(b),<[9]
(b) the date on which the return of income for a chargeable period [10]>was delivered.<[10][10]>was delivered, or<[10]
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(c) the compliance by that person, on or before the specified return date for the chargeable period, with a requirement—
(i) to prepare and deliver a return under Part 7 of the Finance (Local Property Tax) Act 2012, or
(ii) to pay any local property tax payable under that Act.
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(2) Where a person is aggrieved by the making of an assessment or the amendment of an assessment (being an assessment made on that person) on the grounds that the person considers that the person who made the assessment or who amended the assessment was precluded from so doing—
(a) in the case of a chargeable person, by reason of section 959AA, 959AC or 959AD, or
(b) in the case of a person other than a chargeable person, by reason of section 959AB or 959AD,
those grounds may be stated in the notice of appeal for the purpose of section 949I(2)(d).
(3) [6]>In default of an appeal<[6][6]>Subject to section 959AW, in default of an appeal<[6], in accordance with section 949I, being made by a person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.
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(4) Notwithstanding section 129(4) of the Finance Act 2012, subsection (1) shall apply to an assessment or an amended assessment, as the case may be, made on a person for a chargeable period, that is an accounting period of a company, that starts before 1 January 2013 or for any year of assessment preceding 2013.
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Substituted by FA13 sched1(part1)(x)(i). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.
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Substituted by FA13 sched1(part1)(x)(ii). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.
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Substituted by F(TA)A15 s39(7)(g). With effect from 21 March 2016 per S. I. No 110 of 2016.
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Substituted by F(LPT)AA21 s41(a). Applies only in respect of the year 2022 and each subsequent year.
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Substituted by F(LPT)AA21 s41(b). Applies only in respect of the year 2022 and each subsequent year.
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Inserted by F(LPT)AA21 s41(c). Applies only in respect of the year 2022 and each subsequent year.