Revenue Note for Guidance
No repayment of appropriate tax withheld may be made to a specified person except where a determination is made by Revenue in respect of allowable expenditure, which was not reimbursed or is not reimbursable, which was incurred in the provision of artistic services. An appeal against a Revenue determination may be made to the Appeal Commissioners.
(1a) Subject to paragraph (d) of this section, no repayment of appropriate tax withheld may be made to a specified person.
(1b) The amount of a relevant payment shall be deemed to be income of the specified person and chargeable to income tax under Case IV of Schedule D.
(1c) Section 59 shall apply as if a reference to appropriate tax deductible under this Chapter were contained in paragraph (a) of that section.
(1d) A specified person shall be entitled in computing chargeable income to a deduction in respect of expenditure incurred in the provision of artistic services where the expenditure is not reimbursed or is not reimbursable. Where expenditure is incurred a claim may be made to the Revenue Commissioners. On receipt of a claim a determination will be made on an amount that would not have been disallowed under section 81. A repayment of the amount of appropriate tax charged on the amount determined shall be made to the specified person and a notification shall issue to the specified person stating the amount of the repayment. A claim may not be made under this section in respect of expenditure incurred and already allowed under section 529C(2).
(2) On receipt of a notice of determination a specified person who is aggrieved by the determination may appeal the determination to the Appeal Commissioners.
(3) The Appeal Commissioners shall hear an appeal as if it were an appeal against an assessment to tax and the provisions relating to such appeals and to the statement of a case for the opinion of the High Court shall apply.
(4) The Revenue Commissioners shall make regulations for the purposes of this section and these regulations may include provisions for the submissions of claims and appeals under this section.
Relevant Date: Finance Act 2021