I am advised by the Revenue Commissioners that the tax credit of €3,600 referred to in the Deputy's question concerns Capital Gains Tax (CGT) liability for the 2006 tax year and relates to the disposal of an investment property by the person (details supplied) in May 2006.
This person paid preliminary tax in the sum of €25,000 on 3 November 2006. The CGT return for the 2006 tax year was required to be submitted to Revenue by 31 October 2007. This return was not received by Revenue until 5 November 2013. It was processed and an assessment issued on 6 November 2013 showing a final liability of €21,400. The credit of €3,600 referred to by the Deputy is the excess of the Preliminary Tax initially paid over and above the final liability which was determined when the return was made to Revenue.
Repayment of tax by Revenue is provided for by Section 865, Taxes Consolidation Act 1997. Section 865(4)(c) provides that a claim to repayment of tax shall not be allowed unless it is made within 4 years after the end of the chargeable period to which the claim relates. In the case in question, the latest date for lodging a claim for the 2006 tax year was 31 December 2010. The CGT return giving rise to the tax credit was not furnished until 5 November 2013 and it is not possible now to repay the amount in question.
Provision is made in Section 865(7) of the Taxes Consolidation Act 1997 for any person aggrieved by a decision of the Revenue Commissioners in relation to a claim for repayment of tax to appeal against such a determination to the Appeal Commissioners. Should the person wish to lodge an appeal under Section 865(7) of the Act and to have such an appeal heard before the Appeal Commissioners, he should write to his local Revenue office stating :
his wish to appeal against the decision made by Revenue to disallow his repayment claim;
the reasons for his appeal; and
his wish to have the appeal listed for hearing by the tax Appeal Commissioners.