Dáil Éireann - Volume 638 - 02 October, 2007

Written Answers. - Tax Code.

Deputy Bobby Aylward asked the Tánaiste and Minister for Finance if he will review the case of a person (details supplied) in County Tipperary, for a tax refund on the grounds that they had been in touch with his Department regarding the relevant tax years and therefore as their case was active the time limit for claiming this refund should not have applied in this case. [21407/07]

  Deputy Brian Cowen: I have been advised by the Revenue Commissioners that Section 17 of the Finance Act 2003 prohibits the repayment of tax outside the four-year period. The documentation including tax deduction certificates relating to the tax years 1999/00, 2000/01 and 2001 received from the taxpayer concerned were outside the time limit for making such claims and therefore the credit unfortunately cannot be refunded.

Deputy Jack Wall asked the Tánaiste and Minister for Finance if a person (details supplied) in County Kildare will be furnished with a P21 for 2006; and if he will make a statement on the matter. [21432/07]

  Deputy Brian Cowen: I am informed by the Revenue Commissioners that they have no record of receiving a request from the individual for a P21 for 2006. On receipt of the Deputy’s query a review was carried out by the Revenue Commissioners and a P21 issued to the individual concerned on 25 September 2007.