Taxes Consolidation Act 1997 section 529I

Repayment of appropriate tax

Section 529I sets out the rules for repayment of withholding tax deducted from payments made to specified persons (film artistes) under the professional services withholding tax regime, including the right to claim deductions for unreimbursed expenditure and the appeal process.

• No repayment of withholding tax may be made to a specified person unless a Revenue officer makes a determination in respect of allowable expenditure that was not reimbursed or is not reimbursable.
• A relevant payment is deemed to be income chargeable under Case IV of Schedule D, and the portion of taxable income equal to the relevant payment is taxed at the rate at which tax was originally deducted.
• A specified person may claim a deduction for expenditure incurred in providing artistic services to a qualifying company, computed as if those services were a separate trade or profession, provided the expenditure has not already been allowed under section 529C(2).
• A specified person who is aggrieved by a Revenue officer's determination may appeal to the Appeal Commissioners within 30 days of the date of that determination.