Tax Appeals Commission determination 170TACD2020 regarding Income Tax, 2020

• Administrative Decision Number: 170TACD2020
• Year: 2020
• Date: 14 September 2020
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

170TACD2020

BETWEEN/

APPELLANT

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction and Background

1. This is an appeal against a decision by the Respondent, to deny an application for relief

for dental costs incurred, pursuant to S.469 TCA 1997 (‘relief’), in the 2018 tax year

in respect of dental costs incurred by the Appellant in 2014, 2015 and 2016.

2. The Appellant incurred dental costs in 2014, 2015 and 2016. However, as the

Appellant did not have taxable income in those years, he did not make a claim for relief

in those years.

3. The Appellant submitted an enquiry to the Respondent, querying whether he could

make a claim for relief in the 2018 tax year in respect of the costs incurred in 2014,

2015 and 2016.