The High Court has allowed a €4,524 VAT credit claimed by Thomas Doyle against a Revenue debt, finding on the balance of probabilities that he submitted the relevant leasing returns within the statutory four-year period. The judge deferred the final order so the parties could address the revised principal and interest calculation.
The consolidated actions arose from Revenue claims against Mr Doyle, who operated a sand and gravel business. The 2010 action’s original claim of €81,553.92 was reduced after an audit to €18,515.44. A second action, issued in 2012, sought €46,262 plus interest. The claims were consolidated in February 2013, and Revenue later presented differing revised totals. At the hearing, its counsel said the total sought was €75,446.13, including interest.
Mr Doyle, who represented himself, argued that overpayments and credits should reduce or extinguish the debt. Revenue generally maintained that several refund claims were outside the four-year statutory time limit.
The judge rejected his claimed €21,151 VAT set-off. The relevant VAT returns for November/December 2005 and May/June 2006 were lodged in February 2011, outside the time limit. Correspondence did not amount to Revenue agreeing to the offsets, and the judge said the legislation left Revenue no discretion to allow the late claims.
The court accepted the €4,524 credit relating to VAT on leasing arrangements. The evidence included supplemental returns Mr Doyle said he sent in July 2013. They were not shown on Revenue’s computer system, and no rejection letter was produced. The judge found it more likely than not that the claim had been made within the four-year period and should be offset against the principal.
Other claimed credits were refused. The €1,424.88 returned by the Revenue Sheriff had already been credited to Mr Doyle’s account in 2007 and did not qualify for a further offset. The court found that the alleged €3,837 VAT overpayment had been allocated against liabilities for other VAT periods. It also rejected the claimed €14,399 PAYE/PRSI overpayment because the relevant refund claims were outside the time limit.
The judgment did not set out a final amount payable or make the final order. Justice Ní Raifeartaigh said she would hear the parties on the order after recalculation of interest to reflect the €4,524 reduction to principal.