Tax Appeals Commission determination 98TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 98TACD2023
• Date: 11 May 2023
• Subject Matter: Income Tax
• Respondent: The Revenue Commissioners

1

Between

Appellant

and

The Revenue Commissioners

Respondent

Determination

Introduction

1. This is an appeal to the Tax Appeals Commission (“the Commission”) pursuant to and in

accordance with the provisions of section 949I of the Taxes Consolidation Act 1997 (“the

TCA 1997”) brought on behalf of (“the Appellant”) against the refusal by

the revenue commissioners (“the Respondent”) to grant relief under the Special Assignee

Relief Programme (“SARP”) to the Appellant, in accordance with the provisions of section

825C TCA 1997.

2. The relief under SARP was refused by the Respondent on the grounds that the Form

SARP 1A was not submitted to the Respondent within 90 days of the Appellant’s arrival in

the State and consequently, the Appellant failed to meet the qualifying condition pursuant

to Section 825C (2A)(e) TCA 1997.

3. The appeal proceeded by way of a remote hearing on 28 March 2023. The Appellant was

present at the hearing of the appeal and the Respondent was represented by

98TACD2023

2

Background

4. On 13 February 2022, the Appellant arrived in Ireland and commenced employment. He

had travelled to the State on an internal transfer with his employer (“the

Company”).

5. On 18 February 2022, the Appellant applied for a PPS Number (“personal public service

(PPS) number” (“PPSN”)) on the Respondent’s portal. On 4 May 2022, the Appellant

received his PPSN.

6. On 12 May 2022, the Appellant emailed the Respondent seeking an appointment to obtain

a public services card (“PSC”) A PSC authenticates identity to assist with accessing a

range of public services. On 17 May 2022, the Appellant was informed that the earliest

appointment for a PSC card would be in August 2022.

7. On 2 June 2022, the Appellant again corresponded in relation to a PSC. On 17 June 2022,

the Appellant walked into PSC Centre and waited six hours to obtain a

PSC card interview. On 24 June 2022, the Appellant received his PSC.

8. On 24 June 2022, the Appellant submitted his Form SARP 1A on the “My Enquiries”

section on the Respondent‘s portal.

9. On 27 June 2022, the Respondent issued correspondence to the Appellant to state that

“as the application for SARP was not submitted to Revenue within 90 days of arrival in the

State, you do not now qualify for SARP relief as you have failed to meet the qualifying

condition set out in Section 825C 2A(e). I understand the impact the loss of this relief will

have on you and I empathise, however, Revenue are bound by the legislation and cannot

make any concessionary measures in this case”.

10. On 28 June 2022, the Appellant wrote to the Respondent to explain that he could not

submit his Form SARP 1A within 90 days, as both his PPSN and PSC took a considerable

amount of time to issue, despite the application for same being made in early course. On

30 June 2022, the Appellant wrote again to the Respondent to state that his employer had

notified the Respondent of the Form SARP 1A.

11. On 25 August 2022, the Respondent issued formal correspondence refusing the Appellant

SARP relief. Consequently, on 20 October 2022, the Appellant duly appealed to the

Commission.

Legislation and Guidelines

12. The legislation relevant to this appeal is as follows:-