Refunds for old tax years

[orka]

Does anyone know how far back you can claim tax refunds? I can't find anything on the revenue website although I have seen some references on other websites to 4 years. Does that mean back to the short 2001 year or do you think I could go back to the 2000/01 tax year? Thanks.

 

[ClubMan]

As far as I know the time limit was changed to the previous 4 tax years a few years ago. Before that it was, I think, 10. However I don't have an authoritative link about this. I presume that this means in 2006 you can make claims in respect of 2005, 2004, 2003 and 2002.

Update: actually I just found [broken link removed] on irishstatutebook.ie which seems to specify the four year time limit:

Explanatory Note for Section 17

(This note is not part of the instrument and does not proport to be a legal interpretation)​

This order appoints the days on which section 17 Finance Act 2003 is to come into effect. The section provides for a new scheme of interest on repayment of tax, time limits on claims to repayment of tax and on raising of assessments to tax by the Revenue Commissioners, in so far as Income Tax, Corporation Tax and Capital Gains Tax are concerned.

The new scheme changes provides that

• there will be a general time limit of four years for claims for repayment of tax
• Revenue's right to assessments will be limited to 4 years (except in the case of fraud or neglect where no time limit applies)
• ...

 

[legend99]

4 years yea....bear in mind that you are going to lose a year of claiming back unless you go to revenue friday as next week 4 years back will be 4 back from 2006 as opposed to 4 back right now from 2005.