Tax Appeals Commission determination 58TACD2021 regarding PREM, 2021

Administrative Decision Number58TACD2021
Year2021
Date04 March 2021
Subject MatterPREM
RespondentREVENUE 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.

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