4 Year Limit on Tax Repayment Claims (Section 865 TCA 1997)

Revenue wishes to remind practitioners that Section 865 TCA 1997 (as inserted by section 17 Finance Act 2003) imposes a general 4 year time limit on claims for repayment of tax and that claims for repayment for the year ended 31 December 2006 must be received by Revenue no later than 31 December 2010.

It should also be noted that there are exceptions to this general deadline under specific provisions of the Taxes Consolidation Act 1997 and the VAT Act 1972 (as amended) which provide for shorter time limits for making claims for repayment of tax.