Worker had sought tax deduction for radon remediation works at his home
In response, Revenue refused the worker’s claim and he appealed the decision to the TAC.
As part of his case, the worker argued that the level of radon in the home was significantly higher than the maximum safe level in respect of workplaces. Counsel for Revenue stated that this represented a duality of purpose that precluded the worker from being allowed the deduction claimed against his taxable income.
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