This is an update to a previous post.
So it seems by visiting ones regional parliamentarian at his daily surgery, things may get done. It means getting copies of all the necessary paperwork and records of communication with the tax department, standing in the first-come-first-served line at 6am in the morning. You get about 5 minutes. I think my wife had made a good impression, he said he would speak to the relevant chief of department.
A few weeks later she received a notification that she will indeed receive her payments for work she had completed two years previous.
However, they didn't say when.
Within a couple of months the payment arrived however it had cost €250 for a solicitor's letter to do a bit of nudging.