Tax Appeals Commission determination 40TACD2024 regarding CRSS, 2024

• Administrative Decision Number: 40TACD2024
• Year: 2024
• Date: 18 December 2023
• Subject Matter: CRSS
• Respondent: THE REVENUE COMMISSIONERS

1

40TACD2024

Between

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

Determination

2

Introduction

1. This matter comes before the Tax Appeals Commission (hereinafter “the Commission”)

as an appeal against a determination of the Revenue Commissioners (“the Respondent”)

dated 20th September 2021 made pursuant to section 485 (24) (a) of the Taxes

Consolidation Act 1997 (“TCA 1997”). Within the Respondent’s determination it held that

the Appellant was not a “qualifying person” under the Covid Relief Support Scheme (“the

CRSS”) for the period 13th October 2020 to 15th August 2021 (“the claim period”).

2. During the claim period the Appellant received payments under the CRSS in the amount

of €84,138.60.

3. Since 2022, the Commission have adjudicated upon and issued Determinations in

respect of a number of CRSS appeals. Those Determinations may be found on the

Commission’s website1.

4. Subject to certain conditions being fulfilled, section 949AN TCA 1997 - “Appeals raising

common or related issues” - permits the Commission to determine an appeal having

regard to a previous Determination issued by the Commission (“the similar appeal”) where

the matter under appeal and the similar appeal share “common or related issues”.

5. Where those provisions apply, the Commission is required to send a copy of the similar

appeal Determination (redacted for privacy) to the Appellant and the Respondent (“the

parties”). In addition, the Commission are required to request arguments from the parties,

if any, to be received within 21 days after the date of the request, in relation to why the

parties, or either of them, would deem it unsatisfactory to have regard to the similar appeal

Determination in adjudicating upon the matter under consideration in the parties’ appeal.

6. In accordance with section 949AN TCA 1997, the Commission wrote to the parties and

enclosed a copy of a suitable similar Determination of the Commission, 98TACD20222.

As neither party submitted any arguments to the Commission objecting to the Appellant’s

appeal being determined in the manner proposed, this appeal is determined without a

hearing and is therefore based upon the similar appeal Determination and documentation

received from both parties, in accordance with the provisions of section 949AN TCA 1997.

1https://www.taxappeals.ie/en/determinations - 73TCAD2022, 83TACD2022, 85TACD2022,

87TACD2022, 88TACD2022, 98TACD2022, 148TACD2022, 10TACD2023, 13TACD2023,

17TACD2023, 64TACD2023, 130TACD2023, 131TACD2023, 132TACD2023, 149TACD2023.

2 https://www.taxappeals.ie/en/determinations/98tacd2022-crss-covid-relief-