Michael McGrath (Cork South Central, Fianna Fail)
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65. To ask the Minister for Finance if the Revenue Commissioners have discretion to approve a refund of VAT beyond the existing four year time limit in respect of VAT refunds on aids and appliances used by persons with disabilities and in which extenuating circumstances apply; and if he will make a statement on the matter. [2357/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by the Revenue Commissioners that section 99(4) of the Value-Added Tax Consolidation Act, 2010 provides that a claim for a refund of VAT must be made within four years after the end of the taxable period to which it relates. Section 99(6) of the Act prohibits Revenue from refunding any amount of tax except as provided for in the legislation; therefore there is no discretion to approve a refund claim that is outside the four year time limit even where extenuating circumstances may exist.