Emmet Stagg (Kildare North, Labour)
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Question 78: To ask the Minister for Finance the reason for the delay in issuing a P21 for the year to 31 December 2005 to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [21213/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that a PAYE balancing statement (Form P21) for the year 2005 issued to the taxpayer on 26 May 2006. The written request for the balancing statement was dated 18 May 2006 and, consequently, there was no undue delay in the issue of same.