Finance (Tax Appeals) Act 2015
Number 59 of 2015
FINANCE (TAX APPEALS) ACT 2015
REVISED
Updated to 18 December 2023
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 Finance (No. 2) Act 2023 (39/2023), enacted 18 December 2023, and all statutory instruments up to and including the Broadcasting Act 2009 (Section 21) Levy Order 2023 (S.I. No. 657 of 2023), made 18 December 2023, 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 18 December 2023
CONTENTS
Preliminary and General
Section
1. Short title and commencement
Tax Appeals Commission
3. Establishment of Tax Appeals 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
5. Performance of Commission’s functions through Commissioners and staff
7. Functions of Commissioners performable by one of their number
8. Appointment of Commissioners
12. Declaration on appointment
14. Terms and conditions of Commissioner’s appointment
14A. Terms and conditions of chairperson’s appointment
18. Disqualification of Commissioner
Transitional Provisions
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
Appeals to Appeals Commissioners - Insertion of Part 40A in Act of 1997
34. Appeals to Tax Appeals Commission under Act of 1997
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
Declaration to be made by Appeal Commissioner
Enactments (other than Act of 1997) Relating to Tax and Duties: Consequential Amendments
Consequential Amendments to Stamp Duties Consolidation Act 1999
Consequential Amendments to Finance Act 2001
Consequential Amendments to Capital Acquisitions Tax Consolidation Act 2003
Consequential Amendments to Value-Added Tax Consolidation Act 2010
Consequential Amendments to Finance (Local Property Tax) Act 2012
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 18 December 2023
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: