Tax Appeals Commission determination 26TACD2022 regarding Income Tax, 2022

• Administrative Decision Number: 26TACD2022
• Date: 09 February 2022
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

1

26TACD2022

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This matter comes before the Tax Appeal Commission (hereinafter “the Commission”) as

an appeal against the refusal of the Revenue Commissioners (hereinafter “the

Respondent”) of a claim for the repayment of tax pursuant to section 865 of the Taxes

Consolidation Act, 1997 (hereinafter the “TCA 1997”) made by the Appellant in respect of

the years of assessment 2008 to 2016 inclusive. The amount of tax at issue is €27,625.49.

2. This appeal has been determined, by agreement of the Parties, without an oral hearing

pursuant to section 949U of the TCA 1997.

Background

3. The Appellant is, for the purposes of the within appeal, a Commissioner for Oaths and was

registered for income tax self-assessment in 2004. The Appellant has filed his income tax

``from fees for his work as a Commissioner for Oaths in each of his income tax returns

since registering for income tax self-assessment and on 29th March 2021 the Appellant

wrote to the Respondent querying whether Commissioner for Oaths fees are taxable. On