Dáil Éireann Debate, Tuesday - 28 April 2026
442. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance when a person (details supplied) will receive their tax refund in respect of medical expenses they have incurred; the amount due in respect of the most recent application by them; the amount due in respect of the previous application pre-2020; the reason neither sum has been paid to the person to date; and if he will make a statement on the matter. [30934/26]
View answerAs the Deputy may be aware, taxpayers are required to complete a PAYE Income Tax Return in order for Revenue to confirm the final tax position and issue a Statement of Liability (SOL).
A Return of Income is a declaration by a taxpayer that they have included all their income sources and claimed for any additional credits and reliefs that they may be entitled to, such as health expenses.
Revenue has advised me that while the person concerned has submitted receipts for health expenses for a number of years, they have not completed PAYE Income Tax Returns to date.
Revenue further advises, claims for tax relief on qualifying health expenses can be made retrospectively within four years, after the year in which they are incurred, by completing a PAYE Income Tax Return.
The final taxation position for the person concerned can only be quantified when their annual PAYE Income Tax Returns is submitted via myAccount. Once their returns are submitted, the final taxation position will be confirmed and in the majority of cases, the SOL and any repayments due will issue within 3 to 5 working days.
Finally, I can advise that Revenue will contact the person concerned directly and provide any assistance necessary to resolve the matter.
