Bernard Durkan (Kildare North, Fine Gael)
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279. To ask the Minister for Finance if a refund of income tax is due in the case of a person (details supplied); and if he will make a statement on the matter. [16749/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the person in question is a PAYE taxpayer who to date has not requested a review of their tax situation.

If the person wishes to initiate a review of their tax liability, they can either request an End of Year Statement (P21) or complete a Form 12. The quickest and easiest way to have a review completed is via ‘PAYE Services’ in ‘myAccount’ on the Revenue website www.revenue.ie.

All review requests must be made no later than four years after the end of the tax year to which the claim relates. The person may currently request a review for the tax years 2014 to 2017 inclusive.