Paul Connaughton Snr (Galway East, Fine Gael)
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Question 196: To ask the Tánaiste and Minister for Finance the reason a person (details supplied) in County Galway has not received the appropriate level of reimbursement of medical expenses incurred by them for the years 1999 to 2002 inclusive; if his attention has been drawn to the fact that the applicant was not aware that there was a deadline for such claims and that as a result of a very tragic fatal accident to a family member the medical expenses for the family rose sharply in the following years as a direct result; and if he will make a statement on the matter. [18910/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that Section 17 of the Finance Act 2003 introduced new repayment provisions whereby a claim for repayment must be made within four years from the end of the period to which the claim relates. This four year time limit came into effect on 1 January 2005 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.

In the case referred to by the Deputy, repayment claims in respect of the years 1997/98, 1999/00, 2000/01, 2001 and 2002 were submitted on 14 February 2007. Unfortunately, these claims cannot be processed as they were filed outside the statutory time limit. A repayment claim in respect of medical expenses for 2003 has been received within the time limit and will be processed without delay. Medical expenses have already been allowed for 2004 on foot of the taxpayer's tax return for that year and, likewise, any further claims in respect of 2005 or 2006 can be processed in conjunction with the taxpayer's returns for those years.