Michael McGrath (Cork South Central, Fianna Fail)
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231. To ask the Minister for Finance if there are exceptions to the four year rule relating to persons seeking a repayment of income tax they have overpaid in circumstances in which the overpayment arose from an acknowledged mistake on the part of the Revenue Commissioners; and if he will make a statement on the matter. [41231/16]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by Revenue that they are statutorily debarred from making repayments of tax outside of a 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, those provided for in section 959AA of the Taxes Consolidation Act 1997, which appear most relevant to the question. The circumstances provided for in this section include where there is a computational error in a tax assessment or where a tax assessment does not properly reflect the facts disclosed in a tax return. Equally, Revenue cannot seek payment of tax from a taxpayer outside of a four year time frame, other than in very specific circumstances provided for in legislation.

The question of whether or not a repayment claim made outside the four year period falls within the specific circumstances provided for in the legislation can only be determined by reference to the particular facts of the claim. If the Deputy's question relates to a particular taxpayer, then that taxpayer should submit all relevant information to their local Revenue Office in order that their claim can be fully considered.

Finally, any taxpayer who is dissatisfied with a decision made by Revenue may seek a review under Revenue's Complaint and Review Procedures or may appeal that decision to the Appeal Commissioners.