Michael Healy-Rae
Question:12. Deputy Michael Healy-Rae asked the Minister for Finance his views on correspondence (details supplied) regarding a tax rebate; and if he will make a statement on the matter. [43823/13]
View answerWednesday, 16 October 2013
Questions (12)
Written answers
I am advised by the Revenue Commissioners that on 20th December 2012 the Taxpayer’s agent submitted a claim for Incapacitated Child Tax Credit for the four years covering 2008 to 2011 inclusive. Additional information requested in support of the claims was submitted to Revenue on 24th April 2013. The Incapacitated Child Tax Credit claimed was granted on 11th May 2013 and the Income Tax refunds arising for all four years were allowed in full, as the claims were received within the prescribed time limits. Section 865 Taxes Consolidation Act 1997, sets out the time limit for claiming Income Tax repayments. Generally speaking it provides that claims for repayment of tax must be made within four years of the end of the tax year to which the claim relates.
In this case the claims for repayment made by the Taxpayer, for the four years covering from 2008 to 2011 inclusive, were made within the four year time limit set out in Section 865 Taxes Consolidation Act 1997 and were allowed in full.