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