Tax Appeals Commission determination 09TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 09TACD2023
• Year: 2023
• Date: 15 November 2022
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

09TACD2023

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 2015. The amount of tax at issue is €2,036.32.

2. On foot of a notification to the Appellant and the Respondent dated 29th August 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 2015 was the first year she became a chargeable person

(meaning that she was obliged to submit a tax return in accordance with the provisions of

section 959 I TCA 1997) and as such she was not aware that she was required to submit

an income tax return within prescribed time periods.