Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 85: To ask the Tánaiste and Minister for Finance the number of people who claimed top slicing relief in respect of redundancy payments and so on in 2007 or for the earlier years for which information is available; the number of people who have had their claims for a refund rejected due to the introduction of the four year rule for claiming repayments; and if he will make a statement on the matter. [15757/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the number of claimants for top slicing relief in respect of payments made as compensation for loss of office which has been compiled on the basis of income tax returns for 2004, the most recent year for which full actual figures are available, is 1,400. There are preliminary indications that the numbers of claimants for 2005 is of a similar order.

I am further advised by the Revenue Commissioners that it is their experience that employees who are made redundant are generally made fully aware of their entitlements by their employers and/or trade union etc., and consequently the likelihood of a timely claim not being made is remote. There are no definitive statistics available on the number of refund claims rejected for claimants of top slicing relief, because the claims were made outside the 'four year rule' for claiming repayments. While Revenue is aware of some claims in this category being rejected, I am advised that the number of such claims would be minimal and there is no mechanism for readily identifying them.