Eric Byrne (Dublin South Central, Labour)
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Question 56: To ask the Minister for Finance if he will make an exception in the case of overpaid taxes in 2005 and 2006 due to an error by pensions payroll and order for the refund of the moneys paid by a now deceased person (details supplied) to their widow; and if he will make a statement on the matter. [30612/11]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that as the claim for repayment of tax was outside the time limit as prescribed by Section 865, subsections (4) (a) Taxes Consolidation Act 1997 no refund can be made to the person in question. Due to the express nature of the Four Year Rule prescribed by statute and there being no provisions permitting a derogation by way of waiver/relaxation therefore it is outside the remit of the Revenue Commissioners to allow the claim for refund of tax.