Tax Appeals Commission determination 25TACD2022 regarding Income Tax, 2022

• Administrative Decision Number: 25TACD2022
• Year: 2022
• Date: 09 February 2022
• Respondent: REVENUE COMMISSIONERS

1

25TACD2022

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 year of assessment 2015. The amount of tax at issue is €45.84

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 an employee and in 2015 became a member of her employer’s share

option scheme. The Appellant filed her income tax return for 2015 on 5th March 2021 and

that income tax return gave rise to a refund of €45.84.

4. The refund was disallowed by the Respondent and this was notified to the Appellant on

25thMarch 2021. The basis of the Respondent’sdisallowance of the Appellant’s claim