Tax Appeals Commission determination 187TACD2025 regarding VAT, 2025

• Administrative Decision Number: 187TACD2025
• Year: 2025
• Subject Matter: VAT
• 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 119(1)(h) of the Value-Added Tax

Consolidation Act 2010 as amended (“VATCA 2010”) against the refusal by the Revenue

Commissioners (“the Respondent”) to refund an alleged overpayment of value-added tax

(“VAT”) in the amount of €1,000 for the chargeable period of May – June 2010, on the

ground that the repayment was sought outside the statutory timeframe.

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

as amended (“TCA 1997”) and by agreement with the parties, this appeal is determined

without a hearing.

Background

3. On 22 August 2024, the Appellant submitted a VAT 3 return for the May – June 2010

period. The return showed that there had been an overpayment of VAT. The Appellant

sought a repayment of the overpaid amount.

187TACD2025