Noel Coonan (Tipperary North, Fine Gael)
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146. To ask the Minister for Finance when an application for a incapacitated child tax credit will be finalised in respect of a person (details supplied) in County Tipperary; and if he will make a statement on the matter. [16574/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that a claim for incapacitated child tax credit was received on 18 March from the person concerned for the years 2004 to 2014. The application was processed on 27 March. PAYE Balancing statements (P21) and refunds for the years 2010 to 2013 inclusive have now issued to the person concerned. Amended tax credit certificates have issued for 2014 to include the incapacitated child tax credit. However, the claim in respect of tax years 2004 to 2009 could not be granted. Section 865 of the Taxes Consolidation Act 1997, as amended by the Section 17 of the Finance Act 2003, imposes a general time limit of four years for the submission of repayment claims. This time limit applies in all cases irrespective of the reason for the late claim.