Taxes Consolidation Act 1997 section 960Q

Recovery of amounts received by a person following the lodgement of an incorrect account, etc.

Section 960Q provides for the recovery by Revenue of amounts wrongly paid to a person as a result of incorrect claims for exemptions, allowances, credits, deductions, reliefs or repayments.

• Any money received from Revenue arising from an incorrect account, declaration, return or statement in connection with a claim for relief must be repaid in full to Revenue.
• The amount to be repaid is determined by a Revenue officer, is deemed to be tax due and payable, and that determination may be made at any time without time limit.
• A person aggrieved by a determination may appeal to the Appeal Commissioners within 30 days of the notice of determination, but may not separately appeal an assessment on the same grounds.
• Revenue may raise an assessment at any time to recover the amounts due, and the assessment notice need only state the amount of tax payable.