Bernard Durkan (Kildare North, Fine Gael)
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Question 132: To ask the Minister for Finance when a P45 will issue to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [6158/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that it appears the person in this case was employed by a sub-contractor. However, he was not registered as an employee of that sub-contractor under PAYE. Nor has the person been issued with a C2 form which would allow payments to be made to him without deduction of relevant contracts tax. In the circumstances it seems that he should have received a relevant contracts tax deduction card form, RCTDC, from that sub-contractor on cessation of employment, rather than a P45. Attempts are continuing to contact the sub-contractor with whom the taxpayer was employed, with a view to securing the urgent issue of the RCTDC form to him.