Tax Appeals Commission determination 77TACD2022 regarding Income Tax, 2022

Administrative Decision Number77TACD2022
Date10 May 2022
Subject MatterIncome Tax
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.
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

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