Tax Appeals Commission determination 141TACD2023 regarding Income Tax, 2023

Administrative Decision Number141TACD2023
Date05 September 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 (“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.
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

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