Tax Appeals Commission determination 117TACD2020 regarding Income Tax, 2020

• Administrative Decision Number: 117TACD2020
• Date: 07 May 2020
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

Ref: 117TACD2020

BETWEEN/

APPELLANT

Appellant

V

THE REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal against a decision of the Respondent to refuse the Appellant, the

incapacitated child tax credit (hereafter ‘the tax credit’) contained at section 465 of the

Taxes Consolidation Act 1997 (hereafter ‘TCA 1997’) in respect of the 2017 tax year of

assessment.

2. This appeal is being undertaken without an oral hearing, in accordance with section

949U TCA 1997.

Background

3. The Appellant’s, CHILD X, has suffered from mental illness since age Y and has attended

mental health services since then. In Year -5 her mother died. She is estranged from her

father and has no immediate family caring for her. As a result of the mental illness, in

YEAR 1 CHILD X was unwell, unfit to take care of herself and homeless. She was

presented to be treated and housed at the HOSPITAL on REDACTED and was placed

under the supervision of a mental health social worker. CHILD X stayed at the mental

health unit for a short period.