960G Duty of taxpayer to identify liability against which payment to be set, etc.

(1) Subject to subsection (2), every person who makes a payment of tax to the Revenue Commissioners shall identify the liability to tax against which he or she wishes the payment to be set.

(2) Where a payment is received by the Revenue Commissioners or the Collector-General and the payment is accompanied by a pay slip, a tax return, a demand or other document issued by the Collector-General, the payment shall be treated as relating to the tax referred to in the relevant document. This rule takes priority over the rule in subsection (1).

(3) Where a payment is received by the Revenue Commissioners or the Collector-General and it cannot reasonably be determined by the Revenue Commissioners or the Collector-General from the instructions, if any, which accompanied the payment which liabilities the person wishes the payment to be set against, the Revenue Commissioners or the Collector-General may set the payment against any liability due by the person under the Acts.

Relevant Date: Finance Act 2021