Tax Appeals Commission determination 69TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 69TACD2023
• Date: 09 March 2023
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

69TACD2023

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 2014. The amount of tax at issue is €3,879.55.

2. On foot of a notification to the Appellant and the Respondent dated 20th 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 of the TCA 1997.

Background

3. The Appellant advised that he retired from his employment in 2013 and received his

pension in 2014. Upon receipt of his pension in 2014, the Appellant advised that he

received a lump sum and the portion of that lump sum paid for “spouses and children” had

tax deducted at source in the sum of €3,879.55.