Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that there is no provision in tax law whereby any individual, including an EU national, who returns home having worked in Ireland for 10 years can get a refund of tax/USC paid during that period.

In the year of departure however, as respects employment income only, an individual who is tax resident in Ireland is treated as tax resident up to and including the date of departure only, where he or she satisfies an authorised Revenue officer that he or she is leaving Ireland, other than for a temporary purpose, with the intention and in such circumstances that he or she will not be resident in Ireland for the following tax year.  In those circumstances, such an individual may be entitled to a tax refund in respect of the year of departure only, depending on the facts and circumstances of the case.