Michael Creed (Cork North West, Fine Gael)
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Question 117: To ask the Minister for Finance if a person (details supplied) in County Cork is entitled to a refund of income tax paid in respect of maternity benefit payment in 2006 and if the Revenue Commissioners will make arrangements for payment of same; and if he will make a statement on the matter. [13668/11]

Michael Noonan (Limerick City, Fine Gael)
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The position is that the person in question may be precluded from receiving a refund of income tax because of the general four-year time limit on claims to repayments of tax imposed by Section 865 of the Taxes Consolidation Act 1997. The effect of this provision is that repayment claims in respect of the 2006 tax year needed to be made by 31 December 2010. I am informed by the Revenue Commissioners that there is however some lack of clarity in the particular circumstances of this case, and therefore the Revenue Commissioners advises that the person in question should contact Mr Diarmuid O'Connor at Revenue House, Blackpool, Cork, telephone 021 6027506 to discuss the matter.