Ned O'Keeffe (Cork East, Fianna Fail)
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Question 109: To ask the Minister for Finance the reason for the delay in having a P21 application form issued to a person, details supplied, in County Cork who requires a P21 in respect of their daughter's higher education grant application. [9957/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The issue of a P21, balancing statement, is a matter for the Revenue Commissioners. I have been informed by Revenue that it issued a P21 to the person concerned on 21 October 2005 in respect of the 2004 tax year. It received a further request for a P21 for the same year on 13 February 2006 and a duplicate will shortly issue together with a form P21 for the year 2005.