Bernard Durkan (Kildare North, Fine Gael)
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Question 162: To ask the Minister for Finance when a refund of income tax will issue in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [14075/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that there is no refund of tax due in this case. PAYE balancing statements for the years 2003, 2004 and 2005 issued to the taxpayer on 4 April 2006. A net underpayment of income tax in the sum of €1,230.30 arose and will be collected by reduction of the taxpayer's tax credits for the years 2007 and 2008.