326. Deputy Jack Wall asked the Minister for Finance if a person in County Kildare (details attached ) is due a tax refund; and if he will make a statement on the matter. [38113/15]

In accordance with Section 865 of the Taxes Consolidation Act 1997, any claim for repayment of tax must be made within four years after the end of the year to which the claim relates. In those circumstances, therefore, it is not possible to review matters for the years concerned.