Didn't claim for AVC made in 2019

T

Tin Soldier

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Due to personal stupidity, I didn’t claim for lump AVC payments for the last few years. When I did my 2023 return on MyAccount a few weeks ago, I attempted to catch up on 2019 to 2022. These were a mixture of AVCs that were paid in the correct year and AVCs which I paid by the end of October in the year following when I made the claim. I was given relief for 2020 but not for 2019 or 2021.I got a notification from Revenue that they could not accept a claim made after the year of assessment as I did not elect to do so within the required time limit.

This is fair but I did not get relief for my 2019 AVC even though it was paid in June 2019. Does this make sense and, if so, why did I get relief for 2020 for a payment made in July 2020. This is obviously the important one as I will not be able to get relief for 2019 after 1st January. Secondly, can I just move around the other AVC payments to match the year in which I made the payment.

Thanks
 
You may have tried to claim it the wrong way. If you made the payment in 2019 you should be able to claim the AVC in 2019 and so on. Do it before the year end as the four year window closes for 2019 at the year end. The Revenue are correct to state that if you wish to claim an AVC payment made in 2021, for example, as part of your 2020 tax return that you need to do this by 31st October 2021. However, to the best of my knowledge the standard four year rule applies for AVC payments made in that year and claimed for that year. If the Revenue issue you a balancing statement or notice of assessment without the tax relief then you can appeal this within 30 days.
 
Was the 2019 payment in respect of 2018 and that’s why you’re out of time?

Because for 2019, it should be fine.
 
No. I claimed the 2019 payment for 2019. I didn’t get relief. For 2020 I made a payment in June 2020 while my wife made a payment in October 2021. I got relief on the AVC but she didn’t. I accept why that happened. It sounds like my best move is to appeal the 2019 case immediately? The rest can wait. Thanks for the help
 
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