Tax Appeals Commission determination 96TACD2022 regarding Income Tax, 2022

• Administrative Decision Number: 96TACD2022
• Date: 03 June 2022
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

Between:

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

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Determination

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Introduction

1. This matter come 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 "TCA1997") made by the Appellant in respect of

the tax year 2015.

2. The amount of tax at issue is €15,167.

3. The oral hearing of the appeal was heard on 2nd June 2022.

Background

4. (hereinafter the “Appellant”) registered for Income Tax with the

Respondent on 6th April 1997.

5. For the tax years 2015 and 2016 the Appellant filed his Income Tax Returns with the

Respondent on 20h April 2020 via the Revenue Online System. On foot of the filing of the

96TACD2022