The reality is even under the EU rules, with the exception of 1 route in the last 5 years, very very few people will become entitled to a refund and even then on the one route where these rules apply already we are still waiting for the NTA to take legal action against Irish Rail
The stumbling block on taxsaver tickets is the tax issue as any refund is a function of the tickets value so it becomes taxable and as the refund is cash the revenue have an interest. Extending the tickets validity also is an issue as you are receiving a non cash financial benefit which again is taxable
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