The Finance (Tax Appeals) Act 2015 (the “Act”) was signed by the President on 25 December 2015. The Act revises the law concerning the making of appeals in tax matters (including stamp duties and customs and excise duties) and establishes the Tax Appeals Commission (or, in Irish, An Coimisiún um Achomhairc Chánach). Although it has been signed by the President the Act is not in force until a commencement order is signed by the Minister for Finance. There is as yet no indication from Government as to when this is likely to be. This is important when one is considering taking an appeal as one needs to know whether it will be dealt with under the old regime or the new regime.

A taxpayer considering taking a tax appeal (or engaged in existing appeals) should have cognisance of Part 3 of the Act which sets out the transitional provisions for existing appeals and appeals made on or after the commencement date of the Act.