Éamon Ó Cuív (Galway West, Fianna Fail)
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51. To ask the Minister for Finance if he will refund pay-related social insurance contributions made in error by a person (details supplied) while in receipt of farm assist prior to the rule change in about 2007; and if he will make a statement on the matter. [10968/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised that Revenue collects Pay Related Social Insurance from self-employed persons. 

In line with the requirements of the Taxes Consolidation Act 1997, a claim for repayment must be made to Revenue within 4 years of the end of the tax year to which the claim relates. I understand from Revenue that no claim for a refund of Pay Related Social Insurance has been received from the person concerned. It is not now possible for such a claim to be made by the person concerned for 2007 or prior years due to that statutory time limit.