Tax Appeals Commission determination 112TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 112TACD2023
• Date: 28 June 2023
• Subject Matter: Income Tax
• Respondent: THE REVENUE COMMISSIONERS

1

112TACD2023

Between:

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

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Determination

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Introduction

1. This matter comes before the Tax Appeal Commission (hereinafter "the Commission") as

an appeal against the refusal of the Revenue Commissioners (hereinafter "the

Respondent") of a claim for the repayment of tax pursuant to section 865 of the Taxes

Consolidation Act, 1997 (hereinafter the "TCA1997") made by the Appellant in respect of

the tax year 2017.

2. The amount of tax at issue is €1,949.

3. The oral hearing of this appeal took place on 26 June 2023.

Background

4. Mr (hereinafter the “Appellant”) is a taxpayer and on 7 October 2022 he

submitted a paper based Form 11 tax return for 2017 (hereinafter the “Return”) with the

Respondent. The Return indicated that the Appellant had overpaid tax for 2017 in the

amount of €1,949.