Éamon Ó Cuív (Galway West, Fianna Fail)
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165. To ask the Minister for Finance the latest date for reclaiming VAT paid by a registered contractor; the reason for a time limit for submitting a claim; if there are any exceptions made in this regard; and if he will make a statement on the matter. [50305/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the Value-Added Tax Consolidation Act 2010 provides that any claim for a refund of VAT must be made within four years of the end of taxable period to which it relates. A similar four-year time limit applies to the estimation or assessment of VAT by the Revenue Commissioners in circumstances other than fraud or neglect. VAT legislation does not provide for exceptions to these limits.