Tax Appeals Commission determination 57TACD2026 regarding Help to Buy Scheme, 2026

• Administrative Decision Number: 57TACD2026
• Year: 2026
• Subject Matter: Help to Buy Scheme
• Respondent: The Revenue Commissioners

AN COIMISIÚN UM ACHOMHAIRC CHÁNACH

TAX APPEALS COMMISSION

57TACD2026

Appellant

and

The Revenue Commissioners

Respondent

Between

Determination

1

Contents

Introduction ........................................................................................................................... 3

Background........................................................................................................................... 3

Legislation............................................................................................................................. 4

Submissions ......................................................................................................................... 6

Appellant’s Submissions .................................................................................................... 6

Respondent’s Submissions ............................................................................................... 8

Material Facts ..................................................................................................................... 10

Analysis .............................................................................................................................. 11

Burden of Proof ............................................................................................................... 11

Statutory Interpretation .................................................................................................... 11

Qualifying Residence....................................................................................................... 13

Conclusion .......................................................................................................................... 17

Determination ..................................................................................................................... 17

Notification .......................................................................................................................... 17

Appeal ................................................................................................................................ 17

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