121 Appeals in certain cases

This section enables a person to appeal if dissatisfied with a decision of the Revenue Commissioners on a question relating to the value of assets charged to duty. In the case of land an aggrieved person may appeal to the Land Values Reference Committee. In all other cases the appeal is heard by the Appeal Commissioners.

In addition to this statutory right of appeal there is also a right to have any decision made by a Revenue officer reviewed by another officer in the Revenue Commissioners who had no previous involvement in the case. Details of the internal review procedures are contained in Statement of Practice SP-GEN/2/99 (Revised January 2005).

Relevant Date: Finance Act 2014