Tax Appeals Commission determination 65TACD2023 regarding TWSS & PRSI, 2023

Administrative Decision Number65TACD2023
Year2023
Date15 March 2023
Subject MatterTWSS & PRSI
RespondentREVENUE COMMISSIONERS
1
65TACD2023
Between
and
REVENUE COMMISSIONERS
Appellant
Respondent
Determination
Introduction
1. This is an appeal by the Appellant to the Tax Appeals Commission (“the Commission”)
against an assessment dated 22nd April 2021 made by the Revenue Commissioners (“the
Respondent”) under section 28(11) of the Emergency Measures in the Public Interest
(Covid-19) Act 2020 (“the 2020 Act”). Pursuant to this assessment, the Respondent sought
the refund of payments totaling €4,840.04 made to the Appellant under the Temporary
Wage Subsidy Scheme (“TWSS”) during the period 31st March 2020 to 26th June 2020.
2. As a consequence of this assessment the Respondent also assessed the Appellant under
section 990 of the Taxes Consolidation Act 1997 (“TCA 1997”) as owing additional PRSI
payments in the amount of €618.27. This calculation was not challenged by the Appellant
and the outcome of the appeal in relation to the Appellant’s entitlement to TWSS payments
must also determine whether additional PRSI is owed.
3. On foot of a notification to the Appellant and the Respondent dated 30th November 2022
and the Appellant’s and Respondent’s agreement with same this appeal has been
determined without an oral hearing pursuant to section 949AN TCA 1997.

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