Tax Appeals Commission determination 07TACD2021 regarding Income Tax, 2021

• Administrative Decision Number: 07TACD2021
• Year: 2021
• Date: 11 December 2020
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

07TACD2021

APPELLANT

BETWEEN/

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction

1. This is an appeal against a refusal by the Respondent to grant tax relief to the

Appellant in respect of a once-off pension contribution (‘the AVC’) in the amount of

€21,570 made between 1 January 2017 and 31 October 2017 in respect of the tax

year ended 31 December 2016 (hereafter 2016).

2. By agreement of the parties this appeal is adjudicated without a hearing in

accordance with s.949U of the Taxes Consolidation Act 1997, as amended (‘TCA

1997’).

Background

3. The Appellant took up employment with REDACTED Ltd (‘employer’) on REDACTED

2017. Soon after this and before 31 October 2017 the Appellant made the AVC

payment to the pension fund of his employer. Prior to July 2017 the Appellant had

been self-employed and was not in receipt of Schedule E employment income.