Jack Wall (Kildare South, Labour)
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Question 92: To ask the Minister for Finance the details of income for a person (details supplied) in County Kildare that are registered with the Revenue Commissioners for the tax year 2003; and if he will make a statement on the matter. [21664/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Revenue Commissioners advise that an amended PAYE balancing statement will issue in the coming days, incorporating the correct details of earnings now on record in respect of this person's employment for 2003, together with a refund cheque.

Billy Timmins (Wicklow, Fine Gael)
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Question 93: To ask the Minister for Finance the position in relation to a person (details supplied) who has applied to the inspector of taxes, Kilkenny Tax Office to issue an amended statement of liability for all years from 1988-89 to 2000-01 reflecting a share of farm profits; if this case can be re-examined and the relevant tax statements issued; and if he will make a statement on the matter. [21665/05]

Billy Timmins (Wicklow, Fine Gael)
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Question 94: To ask the Minister for Finance the position in relation to a person (details supplied); if the amended statement will be issued; and if he will make a statement on the matter. [21666/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 93 and 94 together.

The Revenue Commissioners received a claim to amend the assessments for the years 1988-89 to 2000-01, on the basis that the farming income should be apportioned between the taxpayer and his wife in accordance with their ownership of lands. Assessments for the years in question had earlier been issued by Revenue in accordance with the returns of income submitted. In these returns the taxpayer had stated that all the profits accrued to him. Kilkenny district office informed the taxpayer on 8 and 27 April 2005 that it could only amend tax years back to 2000-01 due to time limits and only then if evidence that a partnership between the taxpayer and his wife was furnished. To date this information has not been received by the Revenue Commissioners.