Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

On the question of awareness, we are all familiar with websites that are available and we will have seen advertisements of bodies that provide services in this regard. In addition, the Revenue Commissioners make a lot of information available regarding how people can make such claims. We have a role in this House and the Government certainly has a role to make people aware where they may well be in a position to claim back tax they have overpaid. That is an important point to make.

As for what happens after the four years, the Deputy is correct regarding the current legal position. For the four previous tax years, overpaid tax can be claimed back, but beyond that period the legal right is lost and those sums become part of the Central Fund. The legal right to claim lapses at the end of the four-year period.

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