Tom Hayes (Tipperary South, Fine Gael)
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Question 248: To ask the Minister for Finance if a person (details supplied) in County Tipperary is entitled to tax credits; if they are liable for tax in 2006 as they started work on week 23 of the tax year. [23878/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the person in question recently commenced employment and is also in receipt of a taxable pension from the Department of Social and Family Affairs. All available tax credits are currently being utilised in full against this pension and there are therefore no remaining credits available for offset against earnings from the employment. The taxpayer will be liable for tax. The first €271 earned per week is chargeable at 20% with the balance at 42%.