Taxes Consolidation Act, 1997 (Number 39 of 1997)
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865Limit of time for repayment claims.
[ITA67 s498; F(MP)A68 s4(5)(a); CGTA75 s51(1) and Sch4 par2; CTA76 s147(1) and (2)]
Except where otherwise expressly provided by any provision of the Tax Acts or the Capital Gains Tax Act, no claim for repayment of income tax, corporation tax or capital gains tax under those Acts shall be allowed unless it is made within 10 years after the end of the year of assessment or, as the case may be, accounting period to which it relates.
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865 Repayment of tax.
(1) (a) In this section and section 865A—
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the “Acts” means the Tax Acts and the Capital Gains Tax Acts and instruments made thereunder;
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“Acts” means the Tax Acts, the Capital Gains Tax Acts, Part 18A, [17]>Part 18C and Part 18D<[17][17]>Part 18C, [19]>Part 18D and Part 22A<[19] [19]>Part 18D, Part 22A and Part 22B<[19]<[17] and instruments made thereunder;
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“chargeable period” has the meaning assigned to it by section 321;
“correlative adjustment” means an adjustment of profits under the terms of arrangements entered into by virtue of
[2]>section 826<[2]
[6]>[2]>section 826(1)(a)<[2]<[6]
[6]>section 826(1)<[6];
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“tax” means any tax, including interest thereon, paid by a person under or in accordance with any provision of the Acts;
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“tax” means any income tax, corporation tax, capital gains tax, income levy, [18]>domicile levy or universal social charge<[18][18]>domicile levy, [20]>universal social charge or residential zoned land tax<[20] [20]>universal social charge, residential zoned land tax or vacant homes tax<[20]<[18] and includes—
(i) any interest, surcharge or penalty relating to any such tax, levy or charge,
(ii) any sum arising from the withdrawal or clawback of a relief or an exemption relating to any such tax, levy or charge,
(iii) any sum required to be deducted or withheld by any person and paid or remitted to the Revenue Commissioners or the Collector-General, as the case may be, and
(iv) any amount paid on account of any such tax, levy or charge or paid in respect of any such tax, levy or charge;
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“valid claim” shall be construed in accordance with paragraph (b).
(b) For the purposes of subsection (3)—
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(i) where a person furnishes a statement or return which is required to be delivered by the person in accordance with any provision of the Acts for a chargeable period, such a statement or return shall be treated as a valid claim where all the information which the Revenue Commissioners may reasonably require to enable them determine if and to what extent a repayment of tax is due to the person for that chargeable period is contained in the statement or return,
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(i) where a person furnishes a statement or return which is required to be delivered by the person in accordance with any provision of the Acts for a chargeable period, such a statement or return shall be treated as a valid claim in relation to a repayment of tax where—
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(I) all the information which the Revenue Commissioners may reasonably require to enable them determine if and to what extent a repayment of tax is due to the person for that chargeable period is contained in the statement or return, and
(II) the repayment treated as claimed, if due—
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(A) would arise out of the assessment to tax, made by the inspector within the meaning of section 950 (in this clause referred to as the “inspector”) at the time the statement or return was furnished, on foot of the statement or return, or
(B) would have arisen out of the assessment to tax, that would have been made by the inspector at the time the statement or return was furnished, on foot of the statement or return if an assessment to tax had been made by the inspector at that time,
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(A) would arise out of the assessment to tax, made at the time the statement or return was furnished, on foot of the statement or return, or
(B) would have arisen out of the assessment to tax, that would have been made at the time the statement or return was furnished, on foot of the statement or return if an assessment to tax had been made at that time,
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(I) all the information which the Revenue Commissioners may reasonably require to enable them determine if and to what extent a repayment of tax is due to the person for that chargeable period is contained in the statement or return, and
(II) the repayment treated as claimed, if due—
(A) would arise out of the assessment to tax, made at the time the statement or return was furnished, on foot of the statement or return, or
(B) would have arisen out of the assessment to tax, that would have been made at the time the statement or return was furnished, on foot of the statement or return if an assessment to tax had been made at that time,
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(ii) where all information which the Revenue Commissioners may reasonably require, to enable them determine if and to what extent a repayment of tax is due to a person for a chargeable period, is not contained in such a statement or return as is referred to in subparagraph (i), a claim to repayment of tax by that person for that chargeable period shall be treated as a valid claim when that information has been furnished by the person, and
(iii) to the extent that a claim to repayment of tax for a chargeable period arises from a correlative adjustment, the claim shall not be regarded as a valid claim until the quantum of the correlative adjustment is agreed in writing by the competent authorities of the two Contracting States.
(2) Subject to the provisions of this section, where a person has, in respect of a chargeable period, paid, whether directly or by deduction, an amount of tax which is not due from that person or which, but for an error or mistake in a return or statement made by the person for the purposes of an assessment to tax, would not have been due from the person, the person shall be entitled to repayment of the tax so paid.
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(2A) Where a chargeable person (within the meaning of Part 41A) makes a claim under subsection (2) for repayment of tax which, but for an error or mistake referred to in that subsection, would not have been due it shall not constitute a valid claim for the purposes of subsection (3) unless the return and self assessment for the period to which the claim relates is amended, in accordance with section 959V, to correct the error or mistake.
(2B) Where a chargeable person (within the meaning of section 950) makes a claim under subsection (2) for repayment of tax which, but for an error or mistake referred to in that subsection, would not have been due and the claim relates to an accounting period which commenced before 1 January 2013 or to a year of assessment before the year of assessment 2013 it shall not constitute a valid claim for the purposes of subsection (3) unless the person’s return for the accounting period or year of assessment, as the case may be, to which the claim relates is amended in accordance with section 959V to correct the error or mistake, and for this purpose section 959V shall apply to such an amendment as if—
(a) subsections (2) and (4) of that section were deleted,
(b) references in that section to “return and a self assessment”, “return and the self assessment” and “return or self assessment” were references to “return”, and
(c) references in that section to section 959Z were references to section 956.
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(3) The Revenue Commissioners shall not make a repayment of the tax referred to in subsection (2) unless a valid claim has been made to them for that purpose.
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(3) A repayment of tax shall not be due under subsection (2) unless a valid claim has been made to the Revenue Commissioners for that purpose.
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(3A)(a) Subject to paragraph (b), subsection (3) shall not prevent the Revenue Commissioners from making, to a person other than a chargeable person (within the meaning of [13]>section 950<[13][13]>Part 41A<[13]), a repayment in respect of tax deducted, in accordance with Chapter 4 of Part 42 and the regulations made thereunder, from that person’s emoluments for a year of assessment where, on the basis of the information available to them, they are satisfied that the tax so deducted, and in respect of which the person is entitled to a credit, exceeds the person’s liability for that year.
(b) A repayment referred to in paragraph (a) shall not be made at a time at which a claim to the repayment would not be allowed under subsection (4).
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(4) Subject to subsection (5), a claim for repayment of tax under the Acts for any chargeable period shall not be allowed unless it is made—
(a) in the case of claims made on or before 31 December 2004, under any provision of the Acts other than subsection (2), in relation to any chargeable period ending on or before 31 December 2002, within 10 years,
(b) in the case of claims made on or after 1 January 2005 in relation to any chargeable period referred to in paragraph (a), within 4 years, and
(c) in the case of claims made—
(i) under subsection (2) and not under any other provision of the Acts, or
(ii) in relation to any chargeable period beginning on or after 1 January 2003,
within 4 years,
after the end of the chargeable period to which the claim relates.
(5) Where a person would, on due claim, be entitled to a repayment of tax for any chargeable period under any provision of the Acts other than this section, and—
(a) that provision provides for a shorter period, within which the claim for repayment is to be made, which ends before the relevant period referred to in subsection (4), then this section shall apply as if that shorter period were the period referred to in subsection (4), and
(b) that provision provides for a longer period, within which the claim for repayment is to be made, which ends after the relevant period referred to in subsection (4), then that provision shall apply as if the longer period were the period referred to in subsection (4).
(6) Except as provided for by this section, section 865A or by any other provision of the Acts, the Revenue Commissioners shall not—
(a) repay an amount of tax paid to them, or
(b) pay interest in respect of an amount of tax paid to them.
(7) Where any person is aggrieved by a decision of the Revenue Commissioners on a claim to repayment by that person, in so far as that decision is made by reference to any provision of this section, [15]>the provisions of section 949 shall apply to such decision as if it were a determination made on a matter referred to in section 864<[15][15]>the person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision<[15].
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(8) Where the Revenue Commissioners make a repayment of tax referred to in subsection (2), they may if they so determine repay any such amount directly into an account, specified by the person to whom the amount is due, in a financial institution.
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(9) Nothing in this section shall prevent the Revenue Commissioners from examining a claim subsequent to any repayment having been made and—
(a) making or amending an assessment, as the case may be, under—
(i) Chapter 5 of Part 41A,
(ii) section 954 or 955, as appropriate, where the claim relates to an accounting period which commenced before 1 January 2013 or to a year of assessment before the year of assessment 2013, or
(iii) section 960Q,
or
(b) making a determination under section 960Q, in the case of persons who are not chargeable persons.
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(10) (a) In this subsection——
“successor company” has the meaning assigned to it by section 638A(1);
“transferor company” has the meaning assigned to it by section 638A(1).
(b) Where a transferor company is a person to whom subsection (2) applies, this section shall apply as if any thing done pursuant to it or required to be done pursuant to it by or for such a person or a chargeable person, as the case may be, were, as appropriate——
(i)a thing done pursuant to it, or
(ii)a thing required to be done pursuant to it,
by or for a successor company.
(c)Where there is more than one successor company, any repayment of tax to be made under this section shall, as necessary, be apportioned on a just and reasonable basis.
(d)The amount of any repayment of tax or part repayment of tax to be made to a successor company or successor companies shall not exceed the total amount that would have been made to a transferor company but for the application of this subsection.
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Substituted by FA03 s17(1)(a). Applies with effect from the day appointed by the Minister for Finance in accordance with different provisions.
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Substituted by FA04 sched3(1)(aa). This section shall have effect as on and from the passing of this Act. FA04 25 March 2004
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Substituted by FA05 s24(1)(c)(i). Applies to statements or returns made on or after 3 February 2005.
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Substituted by FA12 s128(1)(a). Shall apply as respects any tax (within the meaning of section 865B (inserted by subsection (1)(d))) paid or remitted to the Revenue Commissioners or the Collector-General, as the case may be, whether before, on or after 31 March 2012.
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Substituted by FA12 s128(1)(b). Shall apply as respects any tax (within the meaning of section 865B (inserted by subsection (1)(d))) paid or remitted to the Revenue Commissioners or the Collector-General, as the case may be, whether before, on or after 31 March 2012.
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Substituted by FA12 s128(1)(c). Shall apply as respects any tax (within the meaning of section 865B (inserted by subsection (1)(d))) paid or remitted to the Revenue Commissioners or the Collector-General, as the case may be, whether before, on or after 31 March 2012.
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Substituted by F(No.2)A13 s75(1)(c). Note: F(No. 2)A13 s75(1)(c) applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods beginning on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment 2013 and subsequent years of assessment. Subsection (1)(c) does not affect the application of section 865(3A), which is amended by subsection (1)(c), as respects chargeable periods (within the said meaning) prior to those referred to in above.
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Substituted by F(TA)A15 s39(4)(e). With effect from 21 March 2016 per S. I. No 110 of 2016.
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Substituted by FA22 s96(6)(a). Comes into operation on and from the date of the passing of this Act.