Tax Appeals Commission determination 150TACD2024 regarding LPT, 2024

• Administrative Decision Number: 150TACD2024
• Year: 2024
• Date: 12 August 2024
• Respondent: REVENUE COMMISSIONERS

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

150TACD2024

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

2

Contents

Introduction...........................................................................................................................3

Background...........................................................................................................................3

Legislation.............................................................................................................................8

Submissions.........................................................................................................................8

The Appellant’s submissions:............................................................................................8

The Respondent’s submissions:........................................................................................ 8

Material Facts.....................................................................................................................11

Analysis..............................................................................................................................12

Determination.....................................................................................................................16

Notification..........................................................................................................................17

Appeal................................................................................................................................17