Bernard Durkan (Kildare North, Fine Gael)
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Question 194: To ask the Minister for Finance when the correct P45 will issue in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [39918/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the correct date of cessation has been updated on the taxpayer's record and a letter issued to the taxpayer on 13 December 2005 confirming this. As all other information on the P45 was correct, it is not necessary for the person's previous employer to issue an amended P45.

John Cregan (Limerick West, Fianna Fail)
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Question 195: To ask the Minister for Finance the reason a claim for a refund of DIRT was refused to a person (details supplied) in Dublin 9; his views on the matter; and if arrangements will be made to have the amount due awarded. [39919/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that there has not been a refusal to refund DIRT in this case. They have confirmed to me that on 18 May 1999 a refund of DIRT of €104.59 was made for the tax year 1998-99. In April 2005, a further claim for a refund was submitted for that year for an additional amount of €103.47. They accordingly advised the taxpayer that a refund was to issue for that amount. However, due to an oversight the cheque did not issue.

The Revenue Commissioners have now confirmed that the refund will issue over the coming days, together with interest of €4 as a result of the delay in making this refund.