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Taxes Consolidation Act, 1997 (Number 39 of 1997)


529I Repayment of appropriate tax.

(1) Notwithstanding anything in the Tax Acts—

(a)subject to paragraph (d), no repayment of appropriate tax in respect of any relevant payment shall be made to any specified person receiving or entitled to the relevant payment,

(b)the amount of any relevant payment shall be deemed to be income of the specified person and chargeable to income tax under Case IV of Schedule D and under no other Case or Schedule, and shall be taken into account in computing the total income of the person entitled to that amount but in relation to such a person—

(i) except for the purposes of a claim to repayment under paragraph (d), the specified amount within the meaning of section 188(2) shall, as respects the year of assessment for which the person is to be charged to income tax in respect of the relevant payment, be increased by that amount, and

(ii) where the taxable income of that person includes a relevant payment then the part of the taxable income, equal to that relevant payment, shall be chargeable to tax at the rate at which tax was deducted from the relevant payment,

(c) section 59 shall apply as if a reference to appropriate tax deductible by virtue of this Chapter were contained in paragraph (a) of that section,

(d)(i) a specified person shall be entitled in computing the income chargeable under Case IV, in accordance with paragraph (b), to a deduction in respect of expenditure, which was not reimbursed or is not reimbursable, incurred in the provision of artistic services to a qualifying company,

(ii) the amount of expenditure referred to in subparagraph (i) shall be computed as if the artistic services provided to the qualifying company was a separate trade or profession and the expenditure was incurred for the purposes of that trade or profession,

(iii) a specified person may make a claim for repayment of appropriate tax to the Revenue Commissioners in respect of expenditure incurred in accordance with subparagraph (ii),

(iv) on receipt of a claim under subparagraph (iii) a Revenue officer shall make a determination on an amount that is equal to the expenditure that would not have been disallowed as a deduction under section 81 if the specified person had provided the services directly to the qualifying company by carrying on a trade or profession chargeable to tax under Case I or Case II,

(v) a repayment of the appropriate tax charged on the amount determined by a Revenue officer under subparagraph (iv) shall be made to the specified person,

(vi) following a determination under subparagraph (iv) and the application of subparagraph (v) the Revenue Commissioners shall notify the specified person of the repayment, if any, that is due,

(vii) a claim may not be made under this section where the relevant payment has been reduced, in respect of expenditure incurred, under section 529C(2).


(2)On receipt of a notice of a determination made under subsection (1)(d) (iv), a specified person who is aggrieved by the determination may, by notice in writing given to the Revenue Commissioners within 30 days of the date of the determination, appeal to the Appeal Commissioners.

(3)The Appeal Commissioners shall hear and determine an appeal made to them under subsection (2) as if it were an appeal against an assessment to income tax and the provisions of the Income Tax Acts relating to such appeals and to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.



(2) A specified person aggrieved by a determination of a Revenue officer made under subsection (1)(d)(iv) in respect of that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that determination.


(4)The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may provide for—

(a)the manner by which specified persons shall communicate with the Revenue Commissioners,

(b)the particulars to be included in a claim for a repayment under this section,

(c)the transmission of information in connection with appeals,

(d)any other matters related to repayments under this section.




Inserted by F(No.2)A13 s25(1). Comes into operation on such day as the Minister for Finance may appoint by order.


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Substituted by F(TA)A15 s36(7)(b). With effect from 21 March 2016 per S. I. No 110 of 2016.