Tax Appeals Commission determination 79TACD2022 regarding Income Tax, 2022

Administrative Decision Number79TACD2022
Date16 May 2022
RespondentThe Revenue Commissioners
The Revenue Commissioners
1. This is an appeal to the Tax Appeals Commission (“the Commission”) pursuant to and in
accordance with the provisions of section 949I of the Taxes Consolidation Act 1997 (“the
TCA 1997”) brought on behalf of (“the Appellant”) in relation to P21
Assessments to income tax issued by the Revenue Commissioners (“the Respondent”),
for the years 2019 and 2020, on 30 November 2021 and 6 December 2021.
2. The Appellant and his spouse are jointly assessed for the purposes of income tax. The
Appellant received pension payments amounting to €57,084.27 and 58,007.88 for the
years 2019 and 2020 and he has been assessed to income tax on same.
3. The Appellant is dissatisfied with the manner in which he was assessed in relation to his
contributory pension, in respect of which he received an increase for his spouse as a
Qualifying Adult (Increase for a Qualifying Adult (“IQA”).
4. In accordance with the provisions of section 949U of the TCA 1997 and by agreement
with the parties, this appeal is determined without a hearing.

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