Tax Credits

Tuesday, 30 June 2026

Ceisteanna (273)

Barry Heneghan

Ceist:

273. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether Revenue has any discretion to accept a claim for the Widowed Person Tax Credit submitted outside the statutory four year time limit in exceptional or compassionate circumstances; whether any provision exists to allow such cases to be reviewed where a claimant was unaware of their entitlement or of the applicable deadline (details supplied); and if he will make a statement on the matter. [49331/26]

Amharc ar fhreagra

Freagraí scríofa

Tánaiste and Minister for Finance

Section 461A Taxes Consolidation Act 1997 (TCA) provides for a tax credit for a widowed person or surviving civil partner, which may be claimed in the year of assessment following the year of bereavement. The value of this credit is €540 for the 2026 year of assessment and subsequent years. The widowed person or surviving civil partner is entitled to this credit in addition to the basic personal tax credit. Further detailed guidance on the tax treatment of bereaved spouses and civil partners can be found at: www.revenue.ie/en/life-events-and-personal-circumstances/death-and-bereavement/widowed-person-or-surviving-civil-partner/index.aspx.

I am advised by Revenue that section 865 TCA provides a general right to repayment of tax where a person has paid an amount which is not due. However, section 865(4) TCA states that right is subject to the making of a claim within four years after the end of the chargeable period to which the claim relates.