Paul Kehoe (Wexford, Fine Gael)
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Question 35: To ask the Minister for Finance further to Parliamentary Question No. 135 of 30 March 2006, if the person will receive a P 21; and if he will make a statement on the matter. [17634/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Revenue Commissioners have advised that P21s issued for the years 2003 and 2004 on 24 February 2006 in accordance with income and tax credit details on computer record. A P21 for 2005 issued on 27 March 2006 following the provision of pay and tax details on 24 March 2006 by the taxpayers. These details were not already held on computer record. Balancing statements for each of the years 2003, 2004 and 2005 issued again on 21 April 2006. There was no repayment due to the persons concerned as there was no tax deducted from their pay for any of the years in question.