Revenue Note for Guidance

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Revenue Note for Guidance

949O Late appeals

Summary

The Appeal Commissioners may accept a late appeal where it is made within 12 months after the date allowed for making the appeal. The Appeal Commissioners must be satisfied that the reason the appellant could not make the appeal on time was because of absence, illness or some other reasonable cause and that the appeal was made without delay after the particular reason had ceased to apply.

The 12-month time limit can be extended where the same reasons for the inability to make a timely appeal apply subject to the satisfaction of the following additional conditions:

  • Any outstanding tax returns have been submitted,
  • Sufficient information to enable the Appeal Commissioners to determine the appeal has been provided, and
  • Any tax charged by the disputed assessment has been paid.

The Appeal Commissioners may make whatever enquiries they consider necessary to decide whether or not to accept the appeal and they may hold a hearing for this purpose.

Details

(1) The Appeal Commissioners may accept a late appeal where it is made 12 months after the date allowed for making that appeal. The Appeal Commissioners are required to be satisfied that the reason the appellant could not make the appeal on time was because of absence, illness or some other reasonable cause and that the appeal was made without delay after the particular reason had ceased to apply.

(2) & (3) The 12-month period outlined in subsection (1) is extended where the same reasons for the inability to make a timely appeal apply and where the following additional conditions are satisfied:

  • Any outstanding tax returns have been submitted,
  • Sufficient information to enable the Appeal Commissioners to determine the appeal has been provided, and
  • Any tax charged by the disputed assessment has been paid.

(4) The Appeal Commissioners may make whatever enquiries they consider necessary, including holding a hearing, to decide whether or not to accept a late appeal.

(5) The provisions of section 949N relating to the refusal to accept appeals that are not valid appeals also apply to the acceptance of a late appeals.

Relevant Date: Finance Act 2021