Office of the Appeal Commissioners (for the purposes of the Income Tax Acts)

Guide to the Functions and Records of the Office

Freedom of Information Act, 1997

Section 15 and Section 16

Reference Book  (1999 Edition)

1. Introduction

The Freedom of Information Act, 1997 asserts the right of members of the public to obtain access to official information to the greatest extent possible consistent with the public interest and the right to privacy of individuals.

This reference booklet has been prepared and published in accordance with the requirements of Section 15 and Section 16 of the Act. Its purpose is to facilitate access to official information held by this Office by outlining;

· the structure and functions of the Office
· the services provided by the Office 
· how the services may be availed of 
· the nature of records held relating to the services provided 
· the person to contact in this Office in connection with the Freedom of Information Act, 1997.

2. General Description of the Office of the Appeal Commissioners

The Appeal Commissioners for the purposes of the Income Tax Acts are appointed by the Minister for Finance under Section 850 of Taxes Consolidation Act, 1997 (previously Section 156 of Income Tax Act, 1967).

The Appeal Commissioners are responsible for carrying out the statutory duties assigned under the Taxes Consolidation Act, 1997 and related legislation, principally the hearing of appeals by taxpayers against decisions of the Revenue Commissioners concerning taxes and duties. Despite what may be suggested by the name of the Office, the Appeal Commissioners hear appeals relating not only to Income Tax but also to Corporation Tax, Value Added Tax, Capital Gains Tax, Stamp Duties, Capital Acquisitions Taxes (Gift Tax and Inheritance Tax), Residential Property Tax, certain Customs and Excise Duties, Motor Vehicle Registration Tax and sundry other matters arising under the Taxes Consolidation Act, 1997 and related legislation.

3. Service Provided by the Office of the Appeal Commissioners and Access to the Service

A taxpayer aggrieved by an assessment issued by the Revenue Commissioners or by any other appealable decision of the Revenue Commissioners is entitled to appeal to the Appeal Commissioners on giving, usually within thirty days after the date of the assessment or other decision, notice in writing to their Inspector of Taxes. There is provision in the legislation for the admission of appeals outside the thirty day limit in particular circumstances.

The Appeal Commissioners appoint times and places for the hearing of appeals and give notice of such times and places to the Inspector of Taxes who advises the applicant taxpayer in writing of the appeal hearing arrangements.

Where, on receipt of a notice of appeal from a taxpayer, the Inspector of Taxes is of the opinion that the person who has given the notice of appeal is not entitled to make such an appeal, the Inspector of Taxes refuses the application and notifies the applicant taxpayer in writing, specifying the grounds for such refusal.

A person who has had an application refused by an Inspector of Taxes shall be entitled to appeal against such refusal by notice in writing to the Appeal Commissioners within fifteen days of the date of issue of the notice of refusal.

On receipt of such an application the Appeal Commissioners must, as soon as possible:

(i) refuse the application by giving notice in writing to the applicant specifying the grounds for their refusal, 
(ii) allow the application for an appeal and give notice in writing accordingly to both the Applicant and the Inspector of Taxes, or 
(iii) notify in writing both the Applicant and the Inspector of Taxes that they have decided to arrange a hearing to enable them determine whether or not to allow the application for an appeal.

A taxpayer may represent herself at an appeal hearing or may choose to be represented by a barrister, solicitor, accountant, member of The Institute of Taxation or any other person the Appeal Commissioners may permit.

Members of the public are not admitted to hearings and the Appeal Commissioners and Revenue Commissioners' staff are bound by oath to preserve the confidentiality of the taxpayer's affairs.

Hearings are somewhat informal within the parameters of fair procedure. The hearing usually begins with the submission of the taxpayer which is followed by that of the Revenue Commissioners and ends with the response of the taxpayer to the submission of the Revenue Commissioners. Witnesses may called by either side.

Hearing are held in Dublin, Dundalk, Letterkenny, Sligo, Castlebar, Galway, Athlone, Limerick, Tralee, Killarney, Cork, Thurles, Waterford, Wexford, and Kilkenny.

The decisions of the Appeals Commissioners are based on findings of fact made from the evidence presented and interpretation of taxation law. The rules for statutory interpretation are set down by the Supreme Court and the High Court through decided cases. There is no register of precedents as the Tribunal is not a tribunal of record.

The decision or determination of the Appeal Commissioners may be given orally or in writing, at their discretion, either at the conclusion of the hearing or at a later date advised to the parties to the appeal. The reasoning behind the decision of the Appeal Commissioners is explained when the determination is handed down.

4. Rights of Appeal against the Determination of the Appeal Commissioners

If a taxpayer is not content with the determination of the Appeal Commissioners she may either require a rehearing by a judge of the Circuit Court or, if dissatisfied with the determination on a point of law, require a case to be stated for the opinion of the High Court on the determination. An application for rehearing by a judge of the Circuit Court must be made within ten days after the determination and a request for a case to be stated must be made within twenty one days after the determination.

5. Records

Information and documentation concerning an appeal is furnished, before and during the hearing of an appeal, to the Appeal Commissioners by the taxpayer and by the Revenue Commissioners and all such information and documentation supplied to the Appeal Commissioners is made available to the parties to the hearing before or during such proceedings.

The Office of the Appeal Commissioners is not a tribunal of record. It is therefore not required to and, consequently, does not retain a written record of its determinations, with the exception of those cases which are referred to the High Court by way of case stated. Neither does it retain either a written record of proceedings or the documents submitted by the parties relating to any particular case.

6. Applications under the Freedom of Information Act, 1997

The Office is obliged to respond to written requests for access to records under Section 7 of the Act as soon as may be but not later than four weeks after the receipt of the request.

Applications for information under the Freedom of Information Act, 1997, should be addressed to:

The Secretary, Office of the Appeal Commissioners, 8th Floor Fitzwilton House, Wilton Place, Dublin 2.

Applications should be in writing and should indicate that the information is sought under the Freedom of Information Act, 1997.

The Freedom of Information Act sets out a series of exemptions to protect sensitive information where its disclosure may damage key interests of the State or third parties. Where the Office invokes these provisions to withhold information, the decision may be appealed. Decisions in relation to the deferral of access, charges, forms of access, etc. may also be the subject of appeal.

Details of the appeal mechanisms are as follows:

1. Internal Review

You may seek an internal review of the decision, which will be carried out by an official at a higher level if (a) you are dissatisfied with the initial response received, or (b) you have not received a reply within four weeks of your initial application. This is deemed to be a refusal of your request and allows you to proceed to internal review.

Requests for internal review should be submitted in writing to: The Registrar, Office of the Appeal Commissioners, 8th Floor Fitzwilton House, Wilton Place, Dublin 2.

Such a request for internal review must be submitted within four weeks of the initial decision. The Office must complete the review within three weeks. Internal review must normally be completed before an appeal may be made to the Information Commissioner.

2. Review by the Information Commissioner

Following completion of internal review, you may seek independent review of the decision from the Information Commissioner. Or, if you have not received a reply to your application for internal review within three weeks, this is deemed to be a refusal and you may appeal the matter to the Information Commissioner.

Appeals in writing may be made directly to:

The Information Commissioner, Office of the Information Commissioner, 18 Lower Leeson Street, Dublin 2.

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Last modified: February 2008