Tax Appeals Commission determination 09TACD2026 regarding Income Tax, 2026

• Administrative Decision Number: 09TACD2026
• Year: 2026
• Subject Matter: Income Tax
• Respondent: The Revenue Commissioners

1

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

Introduction

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

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

Respondent”) to refuse a claim for repayment of tax in the amount of €5,503.38 for the

tax year 2018 (“the Relevant Year”), on the ground that the claim was made outside the

statutory timeframe.

2. The appeal was submitted by the Appellant’s spouse, with whom he is jointly assessed

for income tax purposes.

3. The Commission notified the Appellant and the Respondent that the Appeal

Commissioner (“the Commissioner”) intended to adjudicate on this appeal without a

hearing and informed the parties that they could request a hearing within 21 days of that

notification. Neither of the parties did so. Accordingly, this appeal is adjudicated without

a hearing, in accordance with section 949U of the Taxes Consolidation Act, 1997, as

amended (“the TCA 1997”).

09TACD2026