Tax Appeals Commission determination 102TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 102TACD2023
• Date: 24 May 2023
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

1

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This is an appeal to the Tax Appeals Commission (“the Commission”) of the refusal of

the Revenue Commissioners to make repayment to the Appellant of tax overpaid for the

years 2014 and 2016. The ground given for refusal was that the Appellant had not made

a claim within the four-year time-limit prescribed under section 865(4) of the Taxes

Consolidation Act 1997 (“the TCA 1997”). In determining this appeal, the Commissioner

had the benefit of written and oral submissions made by both parties.

Background

2. The Appellant is taxpayer who in the years 2014 and 2016 had a gross income under

Schedule E of €5,721 and €9,336 respectively.

3. In the year 2014 income tax of €2,345.68 was deducted at source from the Appellant’s

income under the PAYE system, along with Universal Social Charge (“USC”) of €400.

4. In the year 2016 income tax of €3,033.13 was deducted at source from the Appellant’s

income under the PAYE system, along with USC of €400.

102TACD2023