Tax Appeals Commission determination 69TACD2021 regarding PAYE/USC, 2021

• Administrative Decision Number: 69TACD2021
• Year: 2021
• Date: 01 February 2021
• Subject Matter: PAYE/USC
• Respondent: REVENUE COMMISSIONERS

BETWEEN/

APPELLANT

AND

REVENUE COMMISSIONERS

DETERMINATION

69TACD2021

Appellant

Respondent

Introduction

1. This is an appeal against a refusal by the Respondent to treat arrears benefits paid

by to the Appellant on 1 February 2018, as taxable in 2015, 2016 and

2017.

2. Following a finding by the Financial Services and Pensions Ombudsman,

paid a claim from December 2012 to June 2014 and from July 2014 to 28 November

2017. The payment was made on 1 February 2018. The payment was taxed under

the PAYE system.

3. This case is adjudicated without a hearing in accordance with the provisions of

Section 949U Taxes Consolidation Act (‘TCA’) 1997 by agreement with the parties.

Background

4. The Respondent by way of a “PAYE/USC End of Year Statement (P21) for the tax

year 2018” (treated as if it were an assessment to tax raised on the Appellant), dated

28 March 2019, included as income an amount of €97,314.00, from

Assurance paid in respect of the above claim.