Tax Appeals Commission determination 53TACD2025 regarding Income Tax, 2025

• Administrative Decision Number: 53TACD2025
• Year: 2025
• Date: 30 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 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 €5,663.20 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 8 October 2020, the Appellant submitted her Form 11 income tax return for 2019 via

the Respondent’s Revenue Online Service (ROS). She sought to claim relief for PRSA

contributions paid by her during the year. However, the relevant section of thereturn was

not fully completedby her and therefore she was not granted relief.

53TACD2025