Martin Ferris (Kerry North-West Limerick, Sinn Fein)
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71. To ask the Minister for Finance further to Parliamentary Question No. 50 of 8 October 2014, if he will provide the information. [46618/14]

Michael Noonan (Limerick City, Fine Gael)
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The Revenue Commissioners have carried out a detailed examination of the particular case. The individual concerned had failed to submit income tax returns and estimated assessments had been made by a Revenue Officer. No appeals were submitted against the assessments raised and subsequently an attachment order was obtained against payments due to the individual by a State Department.

Belatedly returns were submitted for all years and the assessments were amended in accordance with these returns. Under section 955(2)(a) of the Taxes Consolidation Act 1997 no repayment may be made after the end of a period of 4 years commencing at the end of the chargeable for which the return was made. On the facts of the particular case the returns were outstanding for periods ranging from 8 to 11 years.

The Revenue Commissioners have no authority to make a repayment in the circumstances of the case.