Finance (Tax Appeals) Act 2015


Number 59 of 2015


FINANCE (TAX APPEALS) ACT 2015

REVISED

Updated to 1 October 2020


This Revised Act is an administrative consolidation of the Finance (Tax Appeals) Act 2015. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including the Criminal Justice (Enforcement Powers) (Covid-19) Act 2020 (14/2020), enacted 2 October 2020, and all statutory instruments up to and including the Civil Law and Criminal Law (Designated Body - Agriculture) Order 2020 (S.I. No. 411 of 2020), made 1 October 2020, were considered in the preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.


Number 59 of 2015


FINANCE (TAX APPEALS) ACT 2015

REVISED

Updated to 1 October 2020


Introduction

This Revised Act presents the text of the Act as it has been amended since enactment, and preserves the format in which it was passed.

Annotations

This Revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions.

An explanation of how to read annotations is available at

www.lawreform.ie/annotations.

Material not updated in this revision

Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.

Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.

A list of legislative changes to any Act, and to statutory instruments from 1972, may be found linked from the page of the Act or statutory instrument at

www.irishstatutebook.ie.

Acts which affect or previously affected this revision

Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019)

All Acts up to and including Criminal Justice (Enforcement Powers) (Covid-19) Act 2020 (14/2020), enacted 2 October 2020, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

Finance (Tax Appeals) Act 2015 (Establishment Day) Order 2016 (S.I. No. 111 of 2016)

Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)

All statutory instruments up to and including Civil Law and Criminal Law (Designated Body - Agriculture) Order 2020 (S.I. No. 411 of 2020), made 1 October 2020, were considered in the preparation of this revision.


Number 59 of 2015


FINANCE (TAX APPEALS) ACT 2015

REVISED

Updated to 1 October 2020


CONTENTS

PART 1

Preliminary and General

Section

1. Short title and commencement

2. Interpretation

PART 2

Tax Appeals Commission

3. Establishment of Tax Appeals Commission

4. Membership of Commission

4A. Appointment of chairperson of Commission

4B. Resignation of chairperson

4C. Removal from office of chairperson

4D. Cessation of term of office of chairperson

4E. Temporary incapacity of chairperson

4F. Functions of chairperson

4G. Reporting to chairperson

5. Performance of Commission’s functions through Commissioners and staff

6. Functions of Commissioners

7. Functions of Commissioners performable by one of their number

8. Appointment of Commissioners

9. Temporary Commissioners

10. Independence

11. Recusal

12. Declaration on appointment

13. Term of office

14. Terms and conditions of Commissioner’s appointment

14A. Terms and conditions of chairperson’s appointment

15. Superannuation

16. Resignation

17. Removal from office

18. Disqualification of Commissioner

19. Funding of Commission

20. Staff of Commission

21. Reports to Minister

PART 3

Transitional Provisions

22. Part 3 (Interpretation)

23. Part 40 not to apply in case of appeal made on or after the commencement date

24. Existing appeals: extent of application of Parts 40 and 40A to them

25. Application of section 933(1) of Act of 1997 to existing appeal

26. Application of section 933(7) of Act of 1997 to existing appeal

27. Existing appeals: transition from procedures under Part 40 to those under Part 40A

28. Appeal Commissioners vacating office before hearing or determination of appeal completed

29. Cases stated - particular instances of steps remaining to be taken

30. Supplemental provisions in relation to section 29

31. Transmission of existing appeals to Appeal Commissioners

32. Transitional provision in relation to records

33. References to Appeal Commissioners in other enactments

PART 4

Appeals to Appeals Commissioners - Insertion of Part 40A in Act of 1997

34. Appeals to Tax Appeals Commission under Act of 1997

PART 5

Consequential Amendments to Act of 1997 and Certain Other Enactments

35. Consequential amendments to Parts 1 to 7 of Act of 1997

36. Consequential amendments to Parts 8 to 18 of Act of 1997

37. Consequential amendments to Parts 18A to 24 of Act of 1997

38. Consequential amendments to Parts 24A to 33 of Act of 1997

39. Consequential amendments to Parts 34 to 43 of Act of 1997

40. Consequential amendments to Parts 44 to 48 of Act of 1997

41. Consequential amendments to certain Schedules to Act of 1997

42. Enactments (other than Act of 1997) relating to Tax and Duties: consequential amendments

SCHEDULE 1

Declaration to be made by Appeal Commissioner

SCHEDULE 2

Enactments (other than Act of 1997) Relating to Tax and Duties: Consequential Amendments

PART 1

Consequential Amendments to Stamp Duties Consolidation Act 1999

PART 2

Consequential Amendments to Finance Act 2001

PART 3

Consequential Amendments to Capital Acquisitions Tax Consolidation Act 2003

PART 4

Consequential Amendments to Value-Added Tax Consolidation Act 2010

PART 5

Consequential Amendments to Finance (Local Property Tax) Act 2012

PART 6

Consequential Amendments to Customs Act 2015


Acts Referred to

Capital Acquisitions Tax Consolidation Act 2003 (No. 1)

Civil Service Regulation Act 1956 (No. 46)

Customs Act 2015 (No. 18)

Electronic Commerce Act 2000 (No. 27)

Employment Equality Act 1998 (No. 21)

European Parliament Elections Act 1997 (No. 2)

Finance (Local Property Tax) Act 2012 (No. 52)

Finance Act 2001 (No. 7)

Finance Act 2012 (No. 9)

Public Service Management (Recruitment and Appointments) Act 2004 (No. 33)

Public Service Pensions (Single Scheme and Other Provisions) Act 2012 (No. 37)

Social Welfare Consolidation Act 2005 (No. 26)

Stamp Duties Consolidation Act 1999 (No. 31)

Taxes Consolidation Act 1997 (No. 39)

Value-Added Tax Consolidation Act 2010 (No. 31)


Number 59 of 2015


FINANCE (TAX APPEALS) ACT 2015

REVISED

Updated to 1 October 2020


An Act to revise the law concerning the making of appeals in matters of taxation (including in respect of stamp duties and of duties relating to customs and excise) and, for that purpose, to establish a body to be known as An Coimisiún um Achomhairc Chánach or, in the English language, the Tax Appeals Commission, and to define its functions, to amend the Taxes Consolidation Act 1997 and certain other enactments in respect of appeals of the foregoing kind and to provide for related matters.

[25 th December, 2015]

Be it enacted by the Oireachtas as follows: