Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that they are statutorily debarred from making repayments of tax outside of the four year period from the end of the tax year in respect of which the tax was paid, other than in very specific circumstances (for example, where there is an arithmetical error in an assessment).  Equally, Revenue can not seek payment of tax from a taxpayer outside of a four year time frame, other than in very specific circumstances (for example where an incomplete tax return is filed).

A taxpayer has an obligation to file his returns on a timely basis.  Compliance with that obligation is essential to the operation of a self assessment tax system.  Therefore, in establishing the time frames within which a taxpayer may seek a repayment of tax, the tax legislation does not extend the 4 year time limit where a return is filed late.  It would be manifestly unfair if a taxpayer who filed his tax returns on time was not entitled to a repayment of tax, should he submit a claim outside the 4 year time limit, but that a taxpayer who had not complied with the filing obligations, imposed by the Acts on every chargeable person, could claim such a repayment if a claim was submitted within 4 years of filing a late return.