Ned O'Keeffe (Cork East, Fianna Fail)
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Question 126: To ask the Minister for Finance if he will clarify the position in relation to a person (details supplied) in County Cork who has paid DIRT on deposit interest and has had this deposit interest included as income for income tax purposes which would result in a double tax. [6374/09]

Ned O'Keeffe (Cork East, Fianna Fail)
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Question 127: To ask the Minister for Finance if a person (details supplied) in County Cork is in receipt of all tax credits due to them. [6375/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 126 and 127 together.

I have been informed by the Revenue Commissioners that deposit interest retention tax (DIRT) at the rate of 23%, or 20% up to 31 December 2008, is deducted at source by deposit takers — for example, banks, building societies, credit unions, and post offices — from interest paid or credited on deposits of Irish residents. The gross interest derived from a general deposit account is treated as reckonable income for the purposes of self-employed PRSI and the health contribution.

The most recent tax return received by the Revenue Commissioners from the person in question was for tax year 2007. The DIRT deducted at source from the deposit interest income has been allowed for by way of a tax credit on the notice of assessment that has issued to the person in question for 2007. The net effect of this is that the interest has not been taxed twice.

The person concerned has been allowed all tax credits appropriate to her 2007 tax return, based on the information supplied.

Ned O'Keeffe (Cork East, Fianna Fail)
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Question 128: To ask the Minister for Finance if he will arrange to have a VAT refund made to a person (details supplied) in County Cork. [6376/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the VAT claimed by the person concerned under the Value Added Tax (Refund of Tax) (No 15) Order 1981, in respect of the purchase mentioned, has been repaid. A cheque in the amount of €120.33 issued on 10 February 2009, representing a full refund of the VAT paid.

Jack Wall (Kildare South, Labour)
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Question 129: To ask the Minister for Finance if a person (details supplied) in County Kildare will receive a P21 balancing statement for the year end 2008; and if he will make a statement on the matter. [6381/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that the taxpayer is jointly assessed with her spouse for income tax purposes. Her spouse is self-employed and therefore, as a chargeable person, must submit an annual Tax Return. A Tax Return Form 11 for 2008 has issued on 16 February 2009. On receipt of completed form a notice of assessment will issue for 2008.