Tax Appeals Commission determination 66TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 66TACD2023
• Date: 09 March 2023
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

66TACD2023

Between

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This matter comes before the Tax Appeal Commission (hereinafter “the Commission”) as

appeals against refusals of the Revenue Commissioners (hereinafter “the Respondent”)

to allow claims for the repayment of tax pursuant to section 865 of the Taxes Consolidation

Act, 1997 (hereinafter the “TCA 1997”). The Appellant submitted separate appeals for the

year of assessment 2016 in the sum of €3,962.07 and €3,869.05 for the year of

assessment 2017. Both of these appeals were received by the Commission on 29th June

2022 and were allocated appeal reference numbers . As the facts under

appeal for both 2016 and 2017 were similar in nature, it was agreed that both years under

appeal would be determined together under the reference

2. On foot of a notification to the Appellant and the Respondent dated 19th January 2023 and

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

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

Background

3. The Appellant was registered for income tax in 2007 as he was in receipt of rental and

PAYE income. A 2016 income tax return issued to the Appellant from the Respondent on