Michael McGrath (Cork South Central, Fianna Fail)
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It should be noted that the Tax Appeals Commission is the independent body responsible for receiving, accepting, and adjudicating appeals.

I am informed by Revenue that that the timeframe a taxpayer can appeal a Capital Gains Tax assessment is as follows:

Section 959AF(1) Taxes Consolidation Act 1997 (TCA) provides that (with certain exceptions) a person aggrieved by a Revenue assessment or amended Revenue assessment may appeal to the Appeal Commissioners within 30 days after the date of the notice of assessment.

Section 959AF(2) TCA provides a right of appeal to a person where the person is aggrieved that a Revenue assessment is made or amended outside of the relevant statutory time limit.

Where an appeal to the Appeal Commissioners is not made within 30 days after the date of the notice of assessment, the assessment will be final and conclusive.

An individual may lodge a late appeal against an assessment after the expiration of the 30 day period. However, Section 949O TCA provides the Appeal Commissioners discretion regarding whether to accept or refuse a late appeal.

The Appeal Commissioners may accept a late appeal lodged within 12 months from the end of the 30 day period where they are satisfied that the appellant was prevented by absence, sickness or other reasonable cause from making the appeal within the 30 day period, and the appeal was made thereafter without unreasonable delay.

Furthermore, the Appeal Commissioners may accept a late appeal made in excess of 12 months from the end of the 30 day period. Acceptance may occur where the Appeal Commissioners are satisfied that the appellant was prevented by absence, sickness or other reasonable cause from making the appeal within the 30 day period, and the appeal was made thereafter without unreasonable delay. Additionally, the following conditions are also required to be met:

• the filing of any return associated with the assessment, and
• payment of the relevant assessment liability together with any associated late payment interest.