Backpayment from HSE during 2016 due to incorrect salary scale from 2012-2015

[torblednam]

Well meeee-ow! How can you know whether I know what I'm talking about or not?!

Have they actually received their money back from Revenue for the years more beyond 4 years old?

I know of at least one case where they have not repaid the tax to someone in those same circumstances.

Section 865 of the Taxes Consolidation Act 1997 being the relevant statutory provision, and it's not something they have discretion in applying.

 

[Sophrosyne]

In my understanding of tax law jjm2016 and Joe_90 are wrong.

Income is taxed in the year in which it is paid, not the year in which it should have been paid.

This is incorrect.

Income relates to the year it is earned: McKeown v Roe, Irish case vol 1, p 206, Dracup v Radcliffe, vol 27, p 188, and Heasman v Jordan, vol 35, p 518.

Income tax deducted under PAYE relates to the year the income was paid: Bedford v Hannon, Irish case - Leaflet No. 105.

Therefore, the advice given by mathepac and Joe_90 is correct.

 

[jjm]

Torbelednam. Not referring to you SORRY . They got tax back for all of the years .

 

[cremeegg]

Sophrosyne, thanks for pointing this out, and especially for referencing your point. I haven't Googled the cases you refer to but I am sure you are correct.