Taxes Consolidation Act 1997 section 787D

Claims to relief

Section 787D requires that relief for contributions to a personal retirement savings account (PRSA) must be formally claimed to, and allowed by, the inspector, and provides a right of appeal where relief is refused or restricted.

• Tax relief for PRSA contributions is not given automatically — it must be claimed to and allowed by the inspector.
• A person aggrieved by the inspector's decision on a PRSA relief claim may appeal that decision to the Appeal Commissioners.
• The appeal must be made within 30 days after the date of the notice of the inspector's decision, in accordance with section 949I.
• The appeal is heard and determined in the manner provided for in Part 40A.