Ceisteanna—Questions. Oral Answers. - Refund of Tax.

asked the Minister for Finance whether he will state why Patrick Curran Dingle, Co. Kerry, who paid in 1927 the sum of £3 12s. 0d. as property tax for the year 1919-20, has not been refunded this money as claimed by him, and if he is aware that Curran has never paid income tax.

The tax is in respect of the years 1919-20, 1920-1 and 1921-2, and repayment was not claimed until 1927. Section 41 of the Income Tax Act, 1918, which prescribes the time limit within which claims for repayment of income tax for years prior to 1922-3 must be made, lays it down that no claim for repayment of income tax shall be allowed unless it is made within three years after the end of the year of assessment to which it relates. In view of this prohibition the Revenue Commissioners had no power to allow the claim.