38A.— (1) Subject to subsections (2) and (3), an application, pursuant to F305[section 34 or 37], for the return of contributions shall be made—

(a) within 4 years of the last day of the contribution year in respect of which the contributions concerned were paid, and

(b) in such manner as the Minister or the Collector General, as appropriate, may from time to time determine.

(2) Subsection (1) shall not apply where—

(a) an application for the return of contributions was made on or before 31 December 2009, or

(b) the return of contributions is pursuant to a decision of a deciding officer or, where such decision is appealed, an appeals officer—

(i) on a question referred to in subparagraph (iv), (v), (vi), (x), (xi) or (xii) of section 300(2)(a), and

(ii) the request for such decision was received by the Minister on or before 31 December 2009.

(3) A return of contributions may be subject to all or any of the following:

(a) a deduction of the amount of any contributions which—

(i) were paid at an incorrect rate in respect of an insured person, and

(ii) were treated, under Article 71(1) of the Social Welfare (Consolidated Contributions and Insurability) Regulations (S.I. No. 312 of 1996), as paid on account of contributions properly payable in respect of such person;

(b) a deduction of an amount equivalent to the amount of any benefit paid to the person by reason of contributions having been paid in error.

(4) Regulations may provide for the method of calculation of the amount of any contributions due to be repaid.

(5) In this section—

‘benefit’ has the meaning assigned to it by section 7(2);

F306[‘contributions’ means—

(a) employment contributions,

(b) self-employment contributions,

(c) voluntary contributions,

(d) optional contributions, or

(e) F307[…]

F308[(f) contributions under Chapter 5A or 5B of Part 2.]]]