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Taxes Consolidation Act, 1997 (Number 39 of 1997)


817TPayment notices and scheme participants

(1) In this section—

(a) a reference to a ‘scheme’ is a reference to a transaction to which section 817S(2) applies, and

(b) a reference to a ‘scheme participant’ is a reference to a person who enters into such transaction or a substantially similar transaction.

(2) For the purpose of this section, a transaction (‘the second transaction’) shall be the same transaction or substantially similar to another transaction (‘the first transaction’) where—

(a) section 817S(3) applies in relation to the first transaction and in the opinion of a Revenue officer, the provisions of the Acts or the principles and reasoning given by the Appeal Commissioners in making a determination in relation to the first transaction would, if applied in making a determination in an appeal against an assessment, being an assessment—

(i) made or amended by a Revenue officer in relation to the second transaction, and

(ii) the effect of which is to deny or withdraw a tax advantage arising out of the second transaction,

result in a determination other than one that that assessment should be reduced by the full amount of the tax advantage,

(b) both transactions were assigned the same transaction number under section 817HB(1)(a),

(c) a transaction is one to which section 817J applies, and two or more transactions would have been assigned the same transaction number if they had been disclosed by a promoter under section 817E rather than by the person who entered into the transaction under section 817H, or

(d) specified information was not provided to the Revenue Commissioners and the transactions were not assigned a transaction number, but had they been assigned a transaction number, both transactions would have been assigned the same transaction number.

(3) Where a person to whom a Revenue officer may send, or cause to be sent, a payment notice under section 817S(3) is a scheme participant, a Revenue officer may send a payment notice to any other scheme participants notwithstanding that an assessment made in respect of those scheme participants has been appealed and the appeal has not yet been determined by the Appeal Commissioners.

(4) The payment notice referred to in subsection (3) shall—

(a) state the amount of the tax assessed on a scheme participant resulting from the denial or withdrawal of a tax advantage, having had regard to the determination referred to in section 817S(3),

(b) state the transaction number, if any, which was assigned to the scheme,

(c) state the reasons why the transaction entered into by the scheme participant in receipt of the payment notice and the scheme participant who has received a determination from the Appeal Commissioners is the same or substantially similar, and

(d) have appended to it a copy of the determination.

(5) A scheme participant may request a Revenue officer to review the payment notice by submitting a notice (in this section referred to as a ‘review notice’) in writing within 30 days from the payment notice giving reasons why the scheme participant does not consider a transaction entered into by that person to be the same as, or substantially similar to, the transaction in respect of which another scheme participant has received a payment notice under section 817S(3).

(6) A Revenue officer shall consider a review notice received from a scheme participant and shall make a determination that either confirms or withdraws a payment notice.


(7) A scheme participant who is aggrieved by a determination referred to in subsection (6) may appeal the determination to the Appeal Commissioners by notice in writing to the Revenue officer within 30 days from the date of the determination, being a notice—

(a) that states the grounds for the appeal, and

(b) to which there is appended a copy of the determination.



(7) A scheme participant aggrieved by a determination made under subsection (6) in respect of that scheme participant may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.


(8) Where more than one scheme participant in the same scheme has submitted a notice of appeal under subsection (7), the Appeal Commissioners may in adjudicating and determining an appeal if they consider it appropriate to do so—

(a) have regard to any determination previously made in respect of scheme participants,

(b) consolidate or hear together two or more appeals, or

(c) determine not to hold a hearing.

(9) The Appeal Commissioners’ determination of an appeal made under subsection (7) shall be final and conclusive.

(10) Any obligation on the Revenue Commissioners to maintain secrecy or any other restriction on the disclosure of information by the Revenue Commissioners shall not apply with respect to the giving of a payment notice under subsection (3).

(11) Subsections (5), (6) and (7) of section 817S shall apply to a payment notice issued under this section as if it were a notice issued under section 817S.




Inserted by FA14 s88(2). Applies to a transaction which is commenced after 23 October 2014.


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Substituted by F(TA)A15 s38(8)(j). With effect from 21 March 2016 per S. I. No 110 of 2016.