Michael Fitzmaurice (Roscommon-Galway, Independent)
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299. To ask the Minister for Finance if he will consider lifting the four-year rule for recoupment of overpayment or refunds for a short period during the Covid-19 pandemic to allow struggling businesses claim back refunds beyond this period; and if he will make a statement on the matter. [13329/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the time limit for making refunds of overpaid tax is set out in section 865 Taxes Consolidation Act 1997. There have been numerous decisions of the Tax Appeals Commission which state that the Revenue Commissioners have no discretion to repay tax if a claim has been received from a taxpayer outside the four-year statutory period.

Although the “four year limit” has not been relaxed, the Government has put a range of tax based measures in place to help businesses who are experiencing difficulties during the pandemic. Revenue has been assisting such businesses by implementing measures including the Temporary Wage Subsidy Scheme (TWSS), the Employment Wage Subsidy Scheme (EWSS), the Covid Restrictions Support Scheme (CRSS), Debt Warehousing for VAT, PAYE (Employer), Income Tax and excess TWSS liabilities, reduced interest rates for debts subject to phased payment arrangements, suspension of the surcharge for late filing of Corporation Tax returns and iXBRL financial accounts, and not restricting certain reliefs where returns are filed late due to the impact of COVID-19.