I have been advised by the Revenue Commissioners that the person's claims for relief in respect of medical expenses for the years 2004 and 2005 have been dealt with. However, as neither the person nor his wife paid any tax for these years there is no refund due. There is no provision in the Income Tax Acts for any refund in respect of medical expenses to be made by Revenue where no income tax has been paid.
A PAYE balancing statement for the year 2004 issued on 15 April 2005 and a balancing statement for the year 2005 issued on 12 April 2006. Both these statements showed that the taxpayer was exempt from tax.