IE
(LRC Revised)
Statutory Text (1 Articles)
Number 59 of 2015
FINANCE (TAX APPEALS) ACT 2015
REVISED
Updated to 18 December 2023
Changes to legislation
as of 10 July 2026, this Act is up to date with all changes known to be in force.
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
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 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
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
Number
59
of
2015