Richard Bruton (Dublin North Central, Fine Gael)
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Question 323: To ask the Minister for Finance if the Revenue Commissioners consider appeals for tax repayment beyond the four-year deadline, where there are grounds of ill health for people to make a claim. [10436/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The question of taxpayers' entitlement to repayment of tax and interest was examined in the context of Finance Bill 2003 with a view to introducing, in so far as practicable, a uniform scheme which was fair and reasonable for taxpayers, and which also took into account the position of the Exchequer. On foot of that review, a new provision was introduced in the Finance Act 2003, section 17, which gives taxpayers a general right to repayment of tax overpaid subject to a four-year claim limitation period. A corollary to the restriction to four years of the taxpayer's right to a repayment is a new restriction on the Revenue Commissioners going back more than four years to assess taxpayers, where fraud or neglect is not a feature of the case.

The four-year time limit came into effect from 31 October 2003 with transitional measures applying initially. Since 1 January 2005 all claims for repayment — for whatever year — are subject to the four-year time limit on claims. This is the general time limit that provides the necessary protection for the Exchequer against claims for repayment going back over many years.

The legislation referred to above precludes the Revenue Commissioners from allowing a claim for repayment outside these limits. Where a person is aggrieved by a decision of the Revenue Commissioners on a claim for repayment, the normal appeal provisions apply.