Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I appreciate that the Deputy is seeking to bring greater clarity. My understand is that the matter has been thrashed out between the Department and Revenue and that there is no direct link between the year of the claim and that of the assessment. For the purposes of the scheme, the year of the assessment applies for the two years as set out in the legislation. When a person makes a claim, he or she will get something back from Revenue. As far as we are concerned, the Department is clear on the matter and, more importantly, so is Revenue, which is responsible for shelling out money in respect of tax claims.

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