Tax Appeals Commission determination 58TACD2021 regarding PREM, 2021

• Administrative Decision Number: 58TACD2021
• Date: 04 March 2021
• Subject Matter: PREM
• Respondent: REVENUE COMMISSIONERS

BETWEEN/

APPELLANT

AND

REVENUE COMMISSIONERS

DETERMINATION

58TACD2021

Appellant

Respondent

Introduction

1.

This appeal relates to a claim for the repayment of tax in accordance with section 865 of

the Taxes Consolidation Act, 1997 (hereinafter ‘TCA 1997’) in respect of the tax year

2009.

2.

The Appellant is appealing against a decision by the Respondent to deny a repayment of

tax for the tax year 2009 in which the Respondent holds a valid claim for refund in the

amount of €6,990.79.

3.

This appeal, with the agreement of the parties, is being held without a hearing, under

Section 949U Taxes Consolidation Act 1997 (TCA 1997).

Background

4.

By notice of assessment dated 23 March 2017 the Respondent advised the Appellant of an

overpayment of tax for the year 2009 in the amount of €6,990.79.

5.

By letter dated 20 April 2017 the Respondent declined to process the repayment on the

basis that a valid claim for repayment had not been made within the four-year limitation

period in accordance with s. 865(4) TCA 1997.