Home  /  Publications  /  Investigation Reports  /  Government Departments & other Public bodies  /  Redress for Taxpayers (Special Report)

Special Report by the Ombudsman

Published  June 2012

An investigation by the Ombudsman of complaints about the Revenue Commissioners' refusal:

  • to make full refunds of income tax to two widows and

  • to compensate taxpayers when refunds are wrongly delayed



Redress for Taxpayers (Special Report)

(Format: Adobe PDF, Size: 218KB)


  1. Introduction
  2. Context - The Ombudsman's Role
  3. Time limits on retrospective refunds of tax
  4. Compensation for loss in value of delayed refunds of tax
  5. The Revenue Commissioners' refusal to make full retrospective payment of income tax to two widows
  6. The Revenue Commissioners' refusal to compensate the two widows and six other taxpayers for loss in value of tax refunds
  7. Findings and Recommendations
  8. Appendices

Online Services

Outreach Services

Meet our staff and receive information on making complaints.



Annual Report 2016

The 2016 Annual Report details the increasing numbers of complaints, and highlights the most significant cases of the past year.