Róisín Shortall (Dublin North West, Labour)
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Question 281: To ask the Minister for Finance if he will arrange with the Revenue Commissioners to have the tax affairs of a person (details supplied) in Dublin 9 regularised; if he will seek an explanation from them as to the way in which this person's tax credit for his status as a widower was changed to single person's tax credit since 2005; if he is satisfied that the software used by the Revenue Commissioners operates in an efficient capacity; and if he will make a statement on the matter. [9553/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the person's tax credits have been amended for 2006 and he is now getting the correct widowed person's credit. There are special provisions for the first five years after a person with dependent children is widowed. In most cases a widow or widower with dependent children receives a personal credit, which is the same as the single person's credit, plus the one parent family credit. A widow or widower who does not have dependent children does not receive the one parent family credit but receives a higher personal credit.

For 2003, the person received the personal credit for a widowed person with dependents and the one parent family credit. For 2004 and 2005 he was no longer entitled to the one parent family credit and was entitled only to the higher personal credit for a widowed person without dependent children. However, due to a manual processing error his personal credit was not updated at the time of the withdrawal of the one parent family credit and it remained at the level of the single person's credit.

The person is entitled to a refund of €300 for 2004. A cheque will be issued shortly. A refund will also be due for 2005. This will be dealt with when all of the person's income details for the year become available. I am assured by the Revenue Commissioners that this was a manual processing error which they regret. It was not software related and Revenue has advised me that the operation of their computer system was not a factor.