Pat Carey (Dublin North West, Fianna Fail)
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Question 263: To ask the Minister for Finance if a person (details supplied) in Dublin 9 is entitled to a tax rebate in respect of medical expenses; if so, when same will be awarded; and if he will make a statement on the matter. [19345/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the person's claims for relief in respect of medical expenses for the years 2004 and 2005 have been dealt with. However, as neither the person nor his wife paid any tax for these years there is no refund due. There is no provision in the Income Tax Acts for any refund in respect of medical expenses to be made by Revenue where no income tax has been paid.

A PAYE balancing statement for the year 2004 issued on 15 April 2005 and a balancing statement for the year 2005 issued on 12 April 2006. Both these statements showed that the taxpayer was exempt from tax.

Michael Ring (Mayo, Fine Gael)
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Question 264: To ask the Minister for Finance when a refund of stamp duty will issue to a person (details supplied) in County Mayo. [19346/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that in the case referred to by the Deputy, an application for refund of stamp duty has been received by them and is currently being processed. In order to finalise the refund the original deed, which is currently held in the Land Registry, is required. Arrangements have been put in place for its delivery. On receipt of this deed, the Revenue Commissioners will process the refund without delay.