Tax Appeals Commission determination 95TACD2022 regarding PAYE & USC, 2022

Administrative Decision Number95TACD2022
Date03 June 2022
Subject MatterPAYE & USC
RespondentTHE REVENUE COMMISSIONERS
1
95TACD2022
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 PAYE / USC End of Year Statements (hereinafter “P21 Balancing
Statements”) issued by the Revenue Commissioners (hereinafter the “Respondent”).
2. The oral hearing of the appeal was heard on 24th May 2022.
Background
3. (hereinafter the “Appellant”) is a married man with four children three of
whom have attended third level education during the tax years the subject of the within
appeal.
4. The within appeal relates to the disallowance of relief for tuition fees claimed by the
Appellant for the years 2014 2019.
2
5. The history of the Respondent’s interaction with the Appellant is extensive and for
completeness is set out at paragraphs 6 to 18 below.
6. The Appellant’s Personal Public Service Number (hereinafter “PPSN”) is . The
Appellant’s wife at all material times had her own PPSN which is . The
Appellant married his wife in 1995 and registered with the Respondent as a married
person in 2003. At that time pursuant to section 1017 of the Taxes Consolidation Act
1997 (hereinafter the “TCA1997”) and in the absence of an election otherwise, the
Appellant and his wife were deemed to be jointly assessed and the Appellant was deemed
to be the assessable person in respect of the income of both spouses.
7. In addition to this the Appellant’s wife retained a single person’s Employee Tax Credit and
standard rate band under her own PPSN. The Appellant’s wife remained in employment
between 2004 and 2015 and during these tax years utilised the Employee Tax Credit and
standard rate band which had been applied to her PPSN as a single person.
8. On 16th April 2018, prompted by a submission for an electronic return by the Appellant,
the Respondent issued P21 Balancing Statements to the Appellant’s wife for the years
2004, 2005, 2006 and from 2008 to 2017 inclusive. The said P21 Balancing Statements
were joint assessments for the Appellant and his wife as a married couple and assessed
the Appellant’s wife as being the assessable person. The P21 Balancing Statements
removed the Single Person’s Employee Tax Credit and standard rate band which the
Appellant’s wife had received under her PPSN and notified the Appellant’s wife of
underpayments. The following underpayments totalling €6,393.80 were reflected in the
P21 Balancing Statements issued by the Respondent to the Appellant’s wife on 16th April
2018:
Tax Year
Underpayment Amount €
2004
942.84
2005
280.40
2006
324.50

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