Tax Appeals Commission determination 130TACD2022 regarding Income Tax, 2022

• Administrative Decision Number: 130TACD2022
• Date: 20 July 2022
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

130TACD2022

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 years 2007 to 2015 inclusive.

2. The amount of tax at issue is €27,648.20

3. The oral hearing of the appeal was heard on 20 July 2022.

Background

4. Mr (hereinafter the “Appellant”) is a retired gentleman and, for the purposes

of the within appeal, was in receipt of the State Contributory Pension for the years 2007 to

2016 inclusive.