The Finance (Tax Appeals) Act 2015 contains provisions designed to improve the transparency and efficiency of the appeals process and to strengthen the independence of the new established Tax Appeals Commission (TAC). The Act is subject to Commencement Order and until this happens, the current appeal procedures will continue to apply.

Following the enactment of the Finance (Tax Appeals) Act 2015 on 25 December 2015, Revenue has informed us at TALC that some taxpayers/agents have submitted notices of appeal directly to the TAC. Until the necessary Commencement Order is in place, notices of appeal should continue to be submitted directly to Revenue. In the meantime, the TAC will refer any appeals that are submitted directly to it to Revenue for processing in the usual way.

In the cases where the notices of appeal have been submitted to the TAC, compliance with the statutory time limit that is allowed for making the appeal will be assessed by reference to the timing of the submission of the notice of appeal to the TAC and not when the TAC refers the appeal to Revenue according to Revenue eBrief No. 21/16 and the Revenue Operational Manual.

The steps in the transition to the new appeals process are described in the Revenue Operational Manual. This covers notification of appeals to Revenue, treatment of existing appeals and the TAC rules of procedure.

Until such time that the Commencement Order is signed, the current Revenue Appeals Manual will continue to apply.