Jack Wall (Kildare South, Labour)
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Question 67: To ask the Minister for Finance the reason a person (details supplied) in County Kildare has not received their entitlement to tax rebate; if his Department will have the persons assessment re-assessed; and if he will make a statement on the matter. [40949/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the Finance Act 2003 introduced a new time limit for claiming such repayments. Where a claim is made on or after 1 January 2005 the overall time limit is reduced to four years. The change to the repayment deadline was announced in the Budget speech in December 2002 and the measure received an amount of publicity at that time. Reminders of the change were advertised by Revenue in the national press in October and November 2004 and there was also considerable media comment about the change around that time.

Consequently in accordance with the provisions of section 865 of the Taxes Consolidation Act 1997 (as amended by section 17 of the Finance Act 2003) the taxpayers claim for repayment of tax is statute barred. The assessments raised on the taxpayer are in accordance with the returns of income submitted by the taxpayer.