Tuesday, 17 September 2019

Questions (122)

Bernard Durkan


122. Deputy Bernard J. Durkan asked the Minister for Finance if a P21 for each of the years 2013 to 2018 will be made available in the case of a person (details supplied); and if he will make a statement on the matter. [37108/19]

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Written answers (Question to Finance)

I am advised by Revenue that it has reviewed the person’s tax position and Balancing Statements (P21) have issued to them for the years 2015 to 2017. A Balancing Statement cannot be provided for 2018 as the person is not on record as a PAYE employee for that period.

Section 865(4) of the Taxes Consolidation Act (TCA) 1997 provides for a statutory time limit of four years for the claiming of tax refunds, and consequently Balancing Statements for years prior to 2014 are not available. However, a copy of the pay and tax details on record for 2014 has been provided to the person, together with a copy of the Balancing Statement for 2013 that previously issued in 2014.