Taxes Consolidation Act 1997 section 864

Making of claims, etc.

Section 864 requires that all claims for tax exemptions, allowances, credits, deductions, repayments and relief (where no specific right of appeal otherwise exists) must be made in a manner and form prescribed by Revenue, and must be determined by an authorised Revenue officer.

• All claims for exemptions, allowances, credits, deductions, repayments and relief under the Tax Acts and Capital Gains Tax Acts — where no separate right of appeal is provided — must be submitted in the form prescribed by Revenue and are determined by the Revenue Commissioners or an authorised officer.
• A person aggrieved by a determination may appeal to the Appeal Commissioners within 30 days of the notice of the determination.
• Certain corporation tax reliefs — including the offset of income tax withheld from annual payments and repayments arising from income tax exemptions conferred by the Corporation Tax Acts — must be specifically claimed under this section.
• A penalty of €3,000 applies where a person makes, delivers, or knowingly or carelessly assists in or induces a false claim for any exemption, allowance, credit, deduction, relief or repayment.