Tax Repayment Claims - 31 December 2004 cut-off

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Are you aware of this?

It's on the Revenue web site www.revenue.ie/ under Tax Repayment Claims - A reminder from Revenue

The Finance Act 2003 introduced a new time limit for claiming tax repayments. From 1st January the overall time limit is being reduced from 10 to 4 years. This means you must lodge a claim for the years 1994/95 to 1999/00 with Revenue before 31 December 2004. After that date, you can only lodge retrospective claims for 2000/01 onwards.

The time limits for adjustments to tax and duty positions for prior years has also been shortened (generally) from ten years to four years. This means Revenue cannot revisit an assessment for years prior to 2000/01 after 31 December 2004, except in cases of fraud or neglect.

Important!

If you feel you have a repayment claim to make for any of the years 1994/95 to 1999/00, you must make that claim before 31 December 2004.