Tax Appeals Commission determination 84TACD2020 regarding Income Tax (Mortgage Interest Relief), 2020

• Administrative Decision Number: 84TACD2020
• Year: 2020
• Date: 02 January 2020
• Respondent: REVENUE COMMISSIONERS

Ref: 84TACD2020

BETWEEN/

REDACTED

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1.This appeal relates to a repayment claim pursuant to section 865 of the Taxes

Consolidation Act 1997, as amended (‘TCA 1997’). The request for repayment relates to

mortgage interest relief in accordance with section 244 TCA 1997 and to the tax years of

assessment 2007-2014 inclusive. By agreement of the parties, this case is adjudicated

without a hearing in accordance with the provisions of s.949U TCA 1997.

Background

2.The Appellant purchased her home in 2007 and made mortgage loan repayments in the

years 2007 to 2014. In 2016 she realised that she was not in receipt of mortgage interest

relief for any of the years 2007 to 2014. In an email dated 25 July 2016 the Appellant

queried the matter with her bank. This email was never replied to by the bank. She visited

the bank in January 2019 and was informed that her email went to a defunct email

address. The bank informed her that the matter was an issue between Revenue and

herself.