Tax Appeals Commission determination 02TACD2026 regarding Income Tax, 2026

• Administrative Decision Number: 02TACD2026
• Year: 2026
• Subject Matter: Income Tax
• Respondent: The Revenue Commissioners

1

02TACD2026

Between

Eileen Knight

Appellant

and

The Revenue Commissioners

Respondent

Determination

Introduction

1. This is an appeal to the Tax Appeals Commission (“the Commission”) by Eileen Knight

(“the Appellant”) against a decision of the Revenue Commissioners (“the Respondent”)

to refuse claims for repayment of income tax for the tax years 2013 to 2019 inclusive (“the

Relevant Years”), on the ground that the claims were made outside the statutory

timeframe.

2. The appeal proceeded by way of a remote hearing in public on 7 October 2025.

Background

3. Since 2013, the Appellant has been in receipt of pension annuity income from a third-

party provider (“the Provider”).

4. The Provider deducted tax at source before making payments to the Appellant. The

Appellant only became aware of this in 2024.

5. In October 2024, the Appellant contacted the Respondent to query whether tax had been

deducted at source by the Provider.