Richard Bruton (Dublin North Central, Fine Gael)
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Question 325: To ask the Minister for Finance if there are difficulties in the Revenue computer system in automatically picking up instances which trigger a refund, for example, a person becoming widowed or a person losing their job and experiencing a lapse of time before a new job is found; and if he will make a statement on the matter. [10452/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that there is no automatic procedure in Revenue's computer systems for activating a tax refund where a person becomes unemployed for a period or has a change in personal circumstances, such as becoming widowed. In the case of a gap in employment, a refund of PAYE will be made by Revenue on receipt of a claim for an unemployment repayment. If an unemployment repayment tax refund claim is not made to Revenue and the employee takes up a new employment, then the new employer will deal with any refund due, calculated by reference to the unclaimed tax credits during the gap period and the particulars of pay and tax on the P45.

In the case of a person becoming widowed, Revenue will amend tax credits due as soon as they are notified of the death of a spouse. In the case of a PAYE taxpayer, the employer or pension provider will make any tax adjustment automatically once the amended tax credit certificate is received; where a self-employed person notifies Revenue of a change in personal circumstances, this will be reflected in the notice of assessment.

I am advised that Revenue is planning to introduce an on-line service for PAYE taxpayers later this year to make it easier to self-amend tax credit certificates to reflect any change in personal circumstances, and to claim tax refunds.