Tax Appeals Commission determination 08TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 08TACD2023
• Year: 2023
• Date: 15 November 2022
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

08TACD2023

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 “TCA 1997”) made by the Appellant in respect of

the year of assessment 2017. The amount of tax at issue is €2,391.87.

2. On foot of a notification to the Appellant and the Respondent dated 13th October 2022 and

the Appellant’s and Respondent’s agreement with same this appeal has been determined

without an oral hearing pursuant to section 949U of the TCA 1997.

Background

3. The Appellant advised that he and his wife were jointly assessed to income tax (meaning

he and his wife are chargeable to tax on their combined income) since 2017.

4. The Appellant stated that in October 2021, his wife attempted to lodge a tax return for 2017

in order to claim tax relief for medical expenses incurred but that return was rejected owing

to an “error” message.