Tax Appeals Commission determination 135TACD2022 regarding Income Tax, 2022

• Administrative Decision Number: 135TACD2022
• Year: 2022
• Date: 27 July 2022
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

135TACD2022

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 "TCA1997") made by the Appellant in respect of

the tax year 2015 inclusive.

2. The amount of tax at issue is €2,208.24.

Background

3. (hereinafter the “Appellant”) is single parent and by way of application

dated 23 May 2016 submitted Forms SPCC1 Claim for Single Person Child Carer Credit

as Primary Claimant (hereinafter an “SPCC1”) for the tax years 2014, 2015 and 2016 to

the Respondent.

4. For the tax year 2015 the Appellant answered “Yes” to the following question on the

SPCC1: