Tuesday, 13 May 2014

Questions (190)

Michael McGrath

Question:

190. Deputy Michael McGrath asked the Minister for Finance if a tax refund is due in respect of a person (details supplied) in County Dublin. [21159/14]

View answer

Written answers (Question to Finance)

I am advised by the Revenue Commissioners that the person concerned submitted claims for refunds of tax for the year 2002 and the years 2004 to 2007 in June 2012.  Section 865 of the Taxes Consolidation Act 1997 (as amended) provides for a four-year time limit in relation to claims made for refunds of taxes, that is, a claim for a refund of tax for any year will not be allowed unless it is made within 4 years after the end of the year to which the claim relates. Due to the express nature of this "4-year rule" as prescribed by statute, and there being no provision permitting a derogation by way of waiver or relaxation of that rule, it is outside the remit of the Revenue Commissioners to allow the claims for refund for the years in question.

The person concerned appealed this decision to the Appeal Commissioners. The appeal was refused by the Appeal Commissioner who found in favour of the Revenue Commissioners. The person has now requested to have the case re-heard by a Circuit Court Judge and a hearing is currently in the process of being arranged.