Tax Appeals Commission determination 13TACD2025 regarding Income Tax, 2025

• Administrative Decision Number: 13TACD2025
• Year: 2025
• Subject Matter: Income Tax
• 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 €8,036.41 for the tax year 2019, 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. On 10 July 2024, the Appellant filed his income tax for 2019. On the same date, the

Respondent issued a notice of self-assessment to the Appellant showing that he had

overpaid income tax in the amount of €8,036.41 in 2019.

13TACD2025