Tax Appeals Commission determination 174TACD2024 regarding Income Tax, 2024

• Administrative Decision Number: 174TACD2024
• Year: 2024
• Date: 11 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 overpayments of income tax in the total

amount of €7,047.86 for the tax years 2018 and 2019, on the ground that the repayments

were 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. On 20 March 2024, the Appellant filed income tax returns for 2018 and 2019. The 2018

return showed an overpayment of tax of €7,013.28. The 2019 return showed an

overpayment of tax of €34.58. The Appellant sought a refund of the overpaid amounts.

On 22 March 2024, the Respondent refused to refund the overpaid tax, on the basis that

the claims had been made more than four years after the chargeable periods.

174TACD2024