Tax Appeals Commission determination 26TACD2022 regarding Income Tax, 2022

Administrative Decision Number26TACD2022
Year2022
Date09 February 2022
Subject MatterIncome Tax
RespondentREVENUE 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

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