Tom Hayes (Tipperary South, Fine Gael)
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Question 229: To ask the Minister for Finance if a person (details supplied) in County Tipperary qualifies for the back to work tax allowance; the reason for the reduction in combined tax credits from €6051.99 in 2005 to €4620 in 2006. [27266/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the Back to Work Allowance is administered by the Department of Social and Family Affairs and the person concerned should make enquiries with that Department as regards qualification for the allowance.

The position is that €6,051.99 was the total of the person's tax credits for 2005 and the corresponding figure for 2006 is €6,425.80. However, the person's net credit is €4,620 and takes account of tax due on the person's taxable pension from the Department of Social and Family Affairs.