Tax Appeals Commission determination 54TACD2019 regarding Income Tax (Nursing Home Fees), 2019

• Administrative Decision Number: 54TACD2019
• Year: 2019
• Date: 01 November 2019
• Respondent: REVENUE COMMISSIONERS

54TACD2019

BETWEEN/

APPELLANT

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction and Background

1.This is an appeal against amended P21 assessments for the tax years 2017 and 2018,

issued by the Respondent in relation to the withdrawal from the Appellant of income

tax relief for Nursing Home Expenses pursuant to S.469 TCA 1997 (‘relief’).

2.The Appellant claimed relief in the amount of €7,589 and €8,217 for the tax years

2017 and 2018 respectively. The Appellant contends that he defrayed the costs of his

father’s Nursing Home fees in these years and that he is entitled to relief for the full

amounts claimed.

3.The Appellant was subject to a compliance audit by the Respondent and was

requested to provide supporting evidence for the relief claimed.

4.The supporting evidence provided indicated that the nursing home fees for his father

were paid directly to the Nursing Home from the joint bank account of the Appellant’s