Michael McGrath (Cork South Central, Fianna Fail)
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Question 135: To ask the Minister for Finance the exceptions to the time limit within which PAYE taxpayers can claim a tax refund for previous tax years; and if he will make a statement on the matter. [47021/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the time limits for claiming repayments of tax are contained in section 865 Taxes Consolidation Act (TCA) 1997. Under section 865 a claim for repayment of tax must be made within four years after the end of the tax year to which the claim refers. I am further informed by the Revenue Commissioners that there are situations covered in tax law where, notwithstanding that the claim for repayment is bound by the four year time limit or other such time limit, the repayment itself may be for periods in excess of four years.

Firstly, section 480A of the Taxes Consolidation Act (TCA) 1997 provides a relief from income tax in respect of certain earnings of sportspersons. The claim must be made within four years of end of the tax year in which the individual ceased permanently to be a sportsperson but such claim may refer to any ten tax years starting with the 1990-91 tax year.

Secondly, section 489 Taxes Consolidation Act 1997 provides relief from income tax under the Seed Capital Scheme. The tax deduction must, in general, be claimed within two years from the end of the tax year in which the shares are issued and the deduction may be claimed for the tax year in which the investment was made or for any or all of six tax years prior to that tax year.

Thirdly, sections 774 (7) (b) (ii) Taxes Consolidation Act 1997 and 776 (2A) Taxes Consolidation Act 1997 provide for relief for pension contributions that are not ordinary annual contributions (i.e. they are special contributions) to be allowed in certain circumstances over such a period of years as the Revenue Commissioner may think proper. Whilst the claim must be made within four years of the end of the tax year in which the pension contribution is made, the tax relief can be given for such tax years as the Revenue Commissioner may think proper.

Paul Gogarty (Dublin Mid West, Green Party)
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Question 136: To ask the Minister for Finance the percentage of tax paid by the top 4% of earners in 2007, 2008 and to date in 2009; the projected contributions for 2010; the figures for the next 4% and every successive cohort; and if he will make a statement on the matter. [47186/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the relevant historical information available relates to the income tax liability of the top 4% of income earners as derived from income tax returns filed for the income tax year 2007, the latest year for which such information is available. For that year it is estimated that the top 4% of income earners were liable for 42.4 % of the total amount of income tax due for that year.

The estimates for 2008, 2009 and 2010, based on Revenue's latest projections, are 44.5%, 45.2% and 48% respectively. The figures are estimates from the Revenue tax-forecasting model using actual data for the year 2007, adjusted as necessary to take account of the most recent data available for income and employment trends for the years in question. They are therefore provisional and likely to be revised. It should be noted that a married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit. The information requested by the Deputy in relation to the next 4% and every successive cohort is not readily available and could not be obtained without conducting a protracted examination of the Revenue Commissioners' records.