Finance Act 1992 section 138

Appeals

Section 138 sets out the right of appeal against assessments and determinations made under the vehicle registration tax provisions, and the procedures governing such appeals.

• A person who is aggrieved by an assessment or determination of the Revenue Commissioners in relation to vehicle registration tax may appeal to the Appeal Commissioners.
• An appeal must be made in writing within 30 days of the date of the assessment or determination being notified to the person concerned.
• The tax in dispute must generally be paid or secured before the appeal can proceed, unless the Appeal Commissioners direct otherwise.
• The appeal is heard and determined by the Appeal Commissioners, with a further right of appeal to the Circuit Court on a point of law or on the amount of tax involved.