Tax Appeals Commission determination 176TACD2024 regarding Income Tax, 2024

• Administrative Decision Number: 176TACD2024
• Year: 2024
• Date: 12 September 2024
• Respondent: REVENUE COMMISSIONERS

1

AN COIMISIÚIN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This is an appeal to the Tax Appeals Commission (“the Commission”) brought by

(“the Appellant”) pursuant to section 865(7) of the Taxes Consolidation Act 1997

as amended (“TCA 1997”) against the refusal by the Revenue Commissioners (“the

Respondent”) to refund an overpayment of income tax in the amount of €10,993 for the

tax year 2014, on the ground that the repayment was sought outside the statutory

timeframe.

2. In accordance with the provisions of section 949U of the TCA 1997 and by agreement

with the parties, this appeal is determined without a hearing.

Background

3. In March 2024, the Appellant filed his income tax return for 2014. On 7 March 2024, the

Respondent issued a notice of amended assessment for 2014 showing an overpayment

of income tax in the amount of €10,993.

176TACD2024