Taxes Consolidation Act 1997 section 787Y

Claims to relief

Section 787Y sets out the procedure for claiming tax relief on contributions to a pan-European pension product (PEPP) and the right of appeal where a claim is refused or restricted.

• Relief for PEPP contributions is only available on foot of a formal claim made to and allowed by a Revenue officer.
• The amount of relief due is determined by the Revenue officer.
• A person who disagrees with the Revenue officer's decision may appeal to the Appeal Commissioners within 30 days of receiving notice of that decision.
• The appeal is made in accordance with section 949I and is heard and determined under the procedures set out in Part 40A.