Bernard Durkan (Kildare North, Fine Gael)
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131. To ask the Minister for Finance if a refund of income tax is due and will be arranged in the case of a person (details supplied); and if he will make a statement on the matter. [17383/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that it cannot determine if a refund of tax is correctly due in situations where statutory tax returns remain outstanding.

The person in question has not filed their Income Tax returns for the years 2015 and 2016. Once the returns are filed, Revenue will be in a position to quantify the person's overall tax position and determine if any refund is due.

The Deputy will be aware that a claim for a refund of tax must be made no later than four years after the end of the tax year to which the claim relates.