Tom Neville
Ceist:140. Deputy Tom Neville asked the Minister for Finance if he will review the case of a person (details supplied); and if he will make a statement on the matter. [22719/17]
Amharc ar fhreagraTuesday, 16 May 2017
Ceisteanna (140)
Freagraí scríofa
I am advised by Revenue that the original, and in the case of 2005 and 2006 the revised, Notices of Assessment for the tax years 2001 to 2006, including the assessment to PRSI, were in accordance with the tax returns submitted on behalf of the person concerned.
I am informed that whilst there is a general right to repayment of overpaid taxes, the Taxes Consolidation Act 1997 imposes a strict four-year time limit on the making of claims for the tax to be repaid. Unfortunately there is no discretion to allow a repayment or offset of taxes where the claim is received outside the time limit set down in legislation.
I am advised by Revenue that they have referred the matter to the Department of Social Protection to make direct contact with the person concerned to clarify and confirm matters as regards the amount of PRSI paid and the entitlement to the maximum pension.