Finance (Local Property Tax) Act 2012 section 61

Appeals against Revenue assessments

Section 61 sets out the right of a liable person to appeal a Revenue assessment of local property tax to the Tax Appeals Commission, and the conditions and time limits that apply to such an appeal.

• A liable person who is dissatisfied with a Revenue assessment may appeal it to the Tax Appeals Commission within 30 days of the date of the notice of assessment.
• The appeal must specify the grounds on which it is made, and the appellant may not rely on grounds not specified unless the Tax Appeals Commission is satisfied there are reasonable grounds for including them later.
• An appeal does not suspend the obligation to pay the tax assessed — the liable person must still pay the amount due pending the outcome of the appeal.
• The Finance (Tax Appeals) Act 2015 transferred the appeals function from the Revenue Commissioners to the independent Tax Appeals Commission.