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

• Administrative Decision Number: 97TACD2023
• Date: 18 May 2023
• Subject Matter: PAYE, USC
• Respondent: REVENUE 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.