Capital Acquisitions Tax Consolidation Act 2003 section 67

Appeals in other cases

Section 67 provides a right of appeal against a Revenue capital acquisitions tax (CAT) assessment and against certain Revenue decisions notified to accountable persons.

• A person aggrieved by a CAT assessment may appeal to the Appeal Commissioners within 30 days of the notice of assessment; if no appeal is made, the assessment becomes final and conclusive.
• An assessment that is final and conclusive does not lose that status merely because a Revenue officer has amended or may amend it.
• No appeal may be made under this section in relation to the market value of real property — such appeals are dealt with under section 66.
• Revenue may serve written notice of a decision on an accountable person, who may then appeal that decision to the Appeal Commissioners within 30 days, with the appeal heard as if it were an appeal against an assessment.