Tax Appeals Commission determination 09TACD2018 regarding Income Tax, 2018

• Administrative Decision Number: 09TACD2018
• Year: 2018
• Date: 31 December 2015
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

1

09TACD2018

BETWEEN/

[NAME REDACTED]

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This appeal relates to a claim pursuant to section 865 of the Taxes Consolidation Act

1997 as amended (hereafter ‘TCA 1997’) in respect of the tax years of assessment

2009, 2010 and 2011.

2. By notices of assessment dated 1 December 2016, the Appellant was notified that

income tax totalling €1,528.06 had been overpaid in respect of the tax years of

assessment 2009, 2010 and 2011. The Appellant also submitted that tax of €1,959.65

in respect of relevant contracts tax paid on his behalf during 2011, in respect of the

tax year of assessment, 2011 had been overpaid and should be repaid. The Appellant

sought repayment of tax overpaid however the Respondent declined to process the

repayment on the basis that valid claims for repayment had not been made within

the four-year limitation period in accordance with section 865(4) TCA 1997. The

Appellant duly appealed.