Tax Appeals Commission determination 125TACD2022 regarding Relevant Contracts Tax, 2022

Administrative Decision Number125TACD2022
Date19 July 2022
Subject MatterRelevant Contracts Tax
RespondentTHE REVENUE COMMISSIONERS
1
125TACD2022
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.
2. The amount of tax at issue is €4,790.00.
Background
3. Mr (hereinafter the “Appellant”) is a UK resident individual who was
engaged in construction work in the State. The Appellant was subject to Relevant Contacts
Tax (hereinafter “RCT”) pursuant to section 531 of the TCA1997 in 2015. Sub-contractors
who are deemed not to have a Permanent Establishment in the State can apply for refunds
of RCT by completing a Tax Repayment Claim Form IC1 and returning it to the
Respondent.

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