Taxes Consolidation Act 1997 section 959F

Double assessment

Section 959F provides the mechanism for granting relief where a person has been assessed to tax more than once for the same chargeable period, on the same cause and on the same account, including the right to apply for vacating the duplicate assessment, to receive a repayment or offset of any resulting overpayment, and to appeal a refusal of relief.

• Where Revenue become aware of a double assessment they must vacate the whole or relevant part of whichever assessment constitutes the duplication
• A taxpayer who has been doubly assessed may apply to Revenue to have the duplicate assessment, or the part of it that is duplicative, set aside
• Where tax has been paid on both assessments, Revenue must offset the overpayment against other liabilities or repay it, subject to time-limit and procedural rules
• A person refused relief may appeal the decision to the Appeal Commissioners within 30 days of receiving notice of the refusal