Willie Penrose (Longford-Westmeath, Labour)
Link to this: Individually | In context | Oireachtas source

121. To ask the Minister for Finance to ensure that a person (details supplied) in County Westmeath is awarded the widowed person or surviving civil partner tax credit, to which the person has been entitled since 2004; if he will carry out a full review of the past 12 years in respect of this, given that this error would have been clearly in the knowledge of the authorities as the person was in receipt of a widow's, widower's or surviving civil partner's pension and was working; and if he will make a statement on the matter. [7078/16]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by Revenue that, following recent contact from the person concerned during which her personal circumstances were brought to Revenue's attention, her tax credits for 2016 were updated and a review for the years 2012 - 2015 was carried out and appropriate refunds issued.

I am further advised by Revenue that it has since come to its attention that the person concerned made a repayment claim in 2013 and brought her personal circumstances to Revenue's attention at the time. Having regard to that fact, a review for the years 2009 - 2011 inclusive will now be undertaken and any refund due will be issued shortly.

The Deputy may be aware that Section 865 of the Taxes Consolidation Act 1997 imposes a 4 year time limit on repayment claims. Due to the time limit on the issue of repayments, and in the absence of a valid claim for earlier years, it is not possible to issue any repayment for years prior to 2009.