Tax Appeals Commission determination 112TACD2023 regarding Income Tax, 2023

Administrative Decision Number112TACD2023
Year2023
Date28 June 2023
Subject MatterIncome Tax
RespondentTHE REVENUE COMMISSIONERS
1
112TACD2023
Between:
Appellant
and
THE REVENUE COMMISSIONERS
Respondent
_________________________________________________
Determination
_________________________________________________
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.

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