Capital Acquisitions Tax Consolidation Act 2003 section 68

Conditions before appeal may be made

Section 68 requires that a person must file a full self-assessment return and pay the tax due before they can appeal a Revenue decision on property valuation or a CAT assessment.

• No appeal against a property valuation decision (section 66) or a CAT assessment (section 67) can proceed until the appellant has first complied with the self-assessment and payment requirements.
• The appellant must deliver a full and true return to Revenue covering the gift or inheritance, all property comprised in it, an estimate of market values on the valuation date, and all particulars relevant to the tax assessment.
• The appellant must self-assess the amount of tax they believe should be charged on the valuation date and pay that tax, together with any interest, in accordance with that self-assessment.
• For the purposes of this requirement, the person is treated as a primarily accountable person who has been formally requested by Revenue to file a return, and no time limit applies to the filing obligation.