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

949AX Appeal Commissioner vacating office: prior to completion and signing of case stated


This section contains provisions where an appeal has been determined and a ‘case stated’ for an appeal to the High Court has been requested but not been completed, another Appeal Commissioner may rehear the appeal; adjudicate on the appeal without a hearing; or proceed with the completion of the ‘case stated’. The High Court is given the discretion not to deal with such a ‘case stated’ where it considers that justice would not be served by it’s doing so and may instead order that the appeal be reheard by the Appeal Commissioners.


(1) The Appeal Commissioners must request each of the parties to state whether they wish the appeal to proceed by way of:

  • a rehearing by a new Appeal Commissioner
  • adjudicated without a hearing by a new Commissioner, or
  • the remaining steps in completing the ‘case stated’ to be taken.

(2) Both parties are required to opt for the same treatment for the Appeal Commissioners to proceed in that way.

(3) Another Appeal Commissioner may complete the case stated where both parties opt for a different treatment or do not state a preference to the Appeal Commissioners on how they would like to proceed

(4) & (5) The High Court has discretion not to deal with a ‘case stated’ that had been completed and signed by an Appeal Commissioner other than the Appeal Commissioner whose determination was being appealed, where it considered that justice would not be served by its proceeding to deal with the appeal. The High Court may then order that the appeal be reheard by the current Appeal Commissioners

Relevant Date: Finance Act 2021