Tax Appeals Commission determination 158TACD2023 regarding Help to Buy Scheme, 2023

Administrative Decision Number158TACD2023
Year2023
Date03 October 2023
Subject MatterHelp to Buy Scheme
RespondentTHE REVENUE COMMISSIONERS
1
158TACD2023
Between
Appellant
and
THE REVENUE COMMISSIONERS
Respondent
Determination
Introduction
1. This matter comes before the Tax Appeals Commission (hereinafter “the Commission”) as
an appeal against a refusal of the Revenue Commissioners (hereinafter “the Respondent”)
to allow a claim for relief in accordance with the provisions of section 477C Taxes
Consolidation Act 1997, as amended (hereinafter “TCA 1997”) which is known as the Help
to Buy (“HTB”) incentive scheme.
2. By notice in writing dated 25th July 2022, the Respondent refused to grant relief to the
Appellant on the basis that the Appellant was not a “first-time purchaser” within the
meaning of section 477C (1) TCA 1997.
3. The Appellant duly appealed that refusal to the Commission on 31st August 2022 in
accordance with section 949I TCA 1997. The oral hearing of the appeal took place
remotely on 20th April 2023. The Appellant was represented by his agent and the
Respondent was represented by three staff officials.

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