Michael McGrath (Cork South Central, Fianna Fail)
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239. To ask the Minister for Finance if a refund of income tax will be granted to a person outside of the normal four-year rule, if the overpayment of tax arises due to an error on the part of the Revenue Commissioner's by including income in the wrong spousal column, on the P21 balancing statement; and if he will make a statement on the matter. [7989/15]

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 a factual error in a tax computation). 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).

The question of whether or not a repayment claim made outside the four year period falls within the specific circumstances referred to above is considered by Revenue on the basis of the particular facts of each case and, as such, it is not possible to confirm for the Deputy that a refund will be made in the particular circumstances of the case described, based solely on the information provided in the question.

However, if the individual the Deputy is referring to submits all relevant information to his or her local Revenue Office in relation to the  claim, the matter can be fully considered by that office on the basis of the full facts, having regard to the statutory provisions.