Tax Appeals Commission determination 98TACD2023 regarding Income Tax, 2023

Administrative Decision Number98TACD2023
Date11 May 2023
Subject MatterIncome Tax
RespondentThe Revenue Commissioners
The Revenue Commissioners
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
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
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
Legislation and Guidelines
12. The legislation relevant to this appeal is as follows:-

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