Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

949AQ Case stated for High Court

This section sets out requirements for a ‘case stated’ relating to its components and the manner of its preparation and completion.


(1) Subsection (1) sets out the required components of a ‘case stated’. These are:

  • the relevant facts as found by the Appeal Commissioners,
  • an outline of the arguments made by the parties,
  • the case law relied on by the parties,
  • the determination of the Appeal Commissioners and the reasons for the determination, and
  • the point of law on which the High Court is to give its opinion.

The party who has requested the ‘case stated’ is precluded from stating an additional or an alternative point of law to that already stated once the 21 day period within which the ‘case stated’ must be requested has passed.

(2) The Appeal Commissioners are responsible for drafting a ‘case stated.’ Although the Appeal Commissioners may give the parties an opportunity to make representations in relation to the draft, they must not delegate the task of drafting the ‘case stated’ to the parties.

(3) The Appeal Commissioners shall, not later than 3 months after receiving the request for a ‘case stated’, send the draft of the ‘case stated’ that they propose referring to the High Court to the parties and allow them a period of 21 days to submit written representations on that draft.

(4) The Appeal Commissioners shall consider any representations on a draft ‘case stated’ submitted by the parties but, are not obliged to make any amendments after considering them.

(5) A party who makes representations on a draft ‘case stated’ shall send a copy of the representations to the other party when submitting the representations to the Appeal Commissioners.

(6) The Appeal Commissioners shall complete and sign the ‘case stated’ within 21 days of the time provided by parties to make their representations on the draft ‘case stated’.

A party who has requested a ‘case stated’ shall send the completed and signed ‘case stated’ to the High Court within 14 days after the date on which it was sent to the party by the Appeal Commissioners.

(8) Time limits are not necessarily absolute in all cases (e.g. postal delays).

Relevant Date: Finance Act 2021