Tax Appeals Commission determination 77TACD2022 regarding Income Tax, 2022

• Administrative Decision Number: 77TACD2022
• Date: 10 May 2022
• Respondent: THE REVENUE COMMISSIONERS
• Subject Matter: Income Tax

1

77TACD2022

Between

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This matter comes before the Tax Appeal Commission (hereinafter “the Commission”)

as an appeal against the refusal of the Revenue Commissioners (hereinafter “the

Respondent”) of a claim for the repayment of tax pursuant to section 865 of the Taxes

Consolidation Act, 1997 (hereinafter the “TCA 1997”) made by the Appellant in respect

of the year of assessment 2010. The amount of tax at issue is €1,843.04.

2. On foot of a notification to the Appellant and the Respondent dated 13th January 2022

and the Appellant’s and Respondent’s agreement with same this appeal has been

determined without an oral hearing pursuant to section 949U of the TCA 1997.

Background

3. The Appellant is a PAYE taxpayer. She was in receipt of the Department of

Employment Affairs and Social Protection (“DEASP”) illness benefit (“illness benefit”)

in 2010 in the amount of €5,814.60.

4. The Appellant paid the illness benefit sums she received in 2010 over to her employer.

The normal treatment where an employee pays over illness benefit received to their

employer is that the employer does not include the amount of the illness benefit

received by the employee in the calculation of the employee’s taxable pay (as the

Respondent will have reduced down the amount of the employee’s tax credits by the

amount of the illness benefit received).

5. However, in this particular instance, the Appellant’s employer erroneously did not

amend the Appellant’s payroll figures to reflect the correct treatment and this had the