959F Double assessment

Summary

This section contains rules in relation to giving relief where a double assessment arises. In such circumstances, the Revenue Commissioners may give relief and make repayment where appropriate. The section also provides a person with a right of appeal to the Appeal Commissioners.

Details

Where Revenue find that a person has been charged to tax twice on the same profits, then they may vacate one of the assessments.

A person who has been subject to two or more assessments to tax on the same income can apply to Revenue to vacate one of the assessments.

Where a person paid tax under more than one assessment, they can apply to Revenue for an offset of the tax overpaid (subject to section 865B) or, if within the time limits set out in section 865(4), for a refund of such overpaid tax.

Taxpayers have a right of appeal to the Appeal Commissioners.

Relevant Date: Finance Act 2021