Tax Appeals Commission determination 97TACD2023 regarding PAYE, USC, 2023

Administrative Decision Number97TACD2023
Year2023
Date18 May 2023
Subject MatterPAYE, USC
RespondentREVENUE COMMISSIONERS
1
97TACD2023
Between
Appellant
and
REVENUE COMMISSIONERS
Respondent
Determination
Introduction
1. This is an appeal to the Tax Appeals Commission (“the Commission”) of an amended
PAYE/USC Statement of Liability for the year 2021, issued to the Appellant by the
Revenue Commissioners (“the Respondent”) on 17 February 2022 (“the 2021
Statement”).
2. This appeal is, by the agreement of the parties, determined without a hearing pursuant to
section 949U of the Taxes Consolidation Act 1997 (“the TCA 1997”).
Background
3. For the year 2020 the Appellant was paid taxable income of €27,791.19. Of this income,
€13,250.00 came from payments made to the Appellant under the Pandemic
Unemployment Payment (“the PUP”) scheme. As with all such payments made in that
year, no tax was deducted at source. Instead, the tax due was set out in a PAYE/USC
Statement of Liability for 2020 (“the 2020 Statement”), issued to the Appellant on 16
January 2021, which assessed her as having an additional liability on top of her tax
already paid of €1,336.41.

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