Tax Appeals Commission determination 25TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 25TACD2023
• Date: 13 December 2022
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

25TACD2023

Between:

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

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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 2016 and 2017.

2. The amount of tax at issue is €2,981.46.

Background

3. Mr (hereinafter the “Appellant”) is a retired employee of, and is in receipt of

a pension from, the Department of Education. On 15 March 2022 the Appellant filed Form

11 returns with the Respondent for the tax years 2016 and 2017. The returns indicated

that the Appellant had overpaid tax in the amount of €1,540.44 for 2016 and €1,441.02 for

2017.