Dáil Éireann Debate, Wednesday - 15 January 2014
147. Deputy Róisín Shortall asked the Minister for Finance the specific date upon which maternity benefit became taxable; if he will in respect of a mother who was mistakenly charged income tax, PRSI and universal social charge on maternity benefit in the years it was not taxable. outline the date tax refunds may be claimed. [1442/14]
View answerIncome tax is charged on maternity benefit paid on or after 1 July 2013. This benefit continues to be exempt from PRSI and the Universal Social Charge. Refund of any income tax, PRSI and Universal Social Charge mistakenly charged in respect of maternity benefit payments must be claimed within four years from the end of the year of assessment in respect of which the payments were made. A claim for refund of overpaid tax and Universal Social Charge must be made to the taxpayer's local Revenue office. A refund of overpaid PRSI can be claimed from the Department of Social Protection s PRSI Refunds Section, Oisin House, Pearse Street, Dublin 2.
