Sandra McLellan (Cork East, Sinn Fein)
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Question 161: To ask the Minister for Finance if it is possible to claim tax back further than four years when a person (details supplied) was overpaying tax for nine years; and if he will make a statement on the matter. [21509/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that a tax refund claim, which is outside the four year limit provided for under Section 865 of the Taxes Consolidation Act, 1997 cannot be allowed. However, the Commissioners will examine whether, in the case in question, there is a possibility that a claim was made within the statutory time limit and will communicate directly with the Deputy.