Taxes Consolidation Act, 1997 (Number 39 of 1997)
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959F Double assessment.
(1) Where it appears to the satisfaction of the Revenue Commissioners that a person, either on the person’s own account or on behalf of another person, has been assessed to tax more than once for the same chargeable period for the same cause and on the same account, they shall vacate the whole, or the part, of any assessment as appears to them to constitute a double assessment.
(2) A person who, either on the person’s own account or on behalf of another person, has been assessed to tax and is again assessed for the same chargeable period for the same cause and on the same account, may apply for relief to the Revenue Commissioners who, on proof to their satisfaction of the double assessment, shall cause the assessment, or so much of the assessment as constitutes a double assessment, to be vacated.
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(3) Where it is proved to the satisfaction of the Revenue Commissioners that any double assessment has been made and that payment has been made on both assessments, they shall repay the amount of the overpayment to the applicant notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made.
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(3) Where it is proved to the satisfaction of the Revenue Commissioners that any double assessment has been made and that payment has been made on both assessments, they shall, subject to section 865B, offset the amount of the overpayment (in whole or in part as appropriate) against any other liability of that person in accordance with section 960H or, as the case may be but subject to section 865, repay the amount of the overpayment (or the balance of it after any offset) to the person on whom the double assessment has been made.
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(4) Where a person is aggrieved by a decision of the Revenue Commissioners not to grant relief under this section, the provisions of section 949 shall apply to such decision as if it were a determination made on a matter referred to in section 864.
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(4) A person aggrieved by a decision of the Revenue Commissioners to not grant (to that person) relief under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision and such an appeal shall be treated as an appeal against an assessment for the purpose of section 949AK.
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(5) Anything required to be done under this section by the Revenue Commissioners may be done by a Revenue officer.
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Substituted by FA13 sched1(part1)(i). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.