Claire Kerrane (Roscommon-Galway, Sinn Fein) | Oireachtas source

So, last year there were over 1,400 refusals and these were worth €3.2 million. The representatives from the Office of the Revenue Commissioners, given what they said earlier, are very confident that none of the 1,400 refusals were made in respect of something on which VAT would have been got back previously. Was there no change regarding anything refused in 2023? Was anything refused in 2023 for which there would have been a return two, three, four or five years previously?