Tax Appeals Commission determination 141TACD2023 regarding Income Tax, 2023

• Administrative Decision Number: 141TACD2023
• Date: 05 September 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 (“TCA

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

Revenue Commissioners (“the Respondent”) of a claim made by the Appellant for a

repayment of income tax, in accordance with the provisions of section 865 TCA 1997, in

respect of the years of assessment, 2016 and 2017. The amount of overpayment of

income tax at issue is in the sums of €3,032.18 and €761.84, respectively.

2. On 21 November 2022, the Appellant duly appealed to the Commission. In accordance

with the provisions of section 949U TCA 1997 and by agreement with the parties, this

appeal is determined without a hearing.

Background

3. On the 3 November 2022, the Appellant filed her 2016 and 2017 income tax returns

through the Revenue Online System (“ROS”). The returns indicated that the Appellant

141TACD2023