Tax Appeals Commission determination 35TACD2025 regarding Pay As You Earn (PAYE), 2025

• Administrative Decision Number: 35TACD2025
• Year: 2025
• Date: 09 January 2025
• 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 by (“the Appellant”) against a Statement of Liability for

the tax year 2020 issued by the Revenue Commissioners (“the Respondent”) which

shows an underpayment of €2,195.29. The underpayment arose on foot of the receipt by

the Appellant of Covid-19 pandemic unemployment payments (“PUP”) that were not

taxed at source.

2. In accordance with the provisions of section 949U of the Taxes Consolidation Act 1997

as amended (“TCA 1997”), this appeal is determined without a hearing.

Background

3. On 13 September 2024, the Respondent issued a Statement of Liability to the Appellant

for the tax year 2020, which showed an underpayment of tax in the amount of €2,195.29.

The statement stated that the underpayment would be recovered by way of a reduction

in the Appellant’s tax credits of €548 for each year from 2025 to 2028.

4. On 18 September 2024, the Appellant appealed against the Statement of Liability to the

Commission. On 6 November 2024, the Commission notified the parties that the

35TACD2025