Charlie O'Connor (Dublin South West, Fianna Fail)
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Question 507: To ask the Minister for Finance the monthly breakdown for the number of people who have applied to the Revenue Commissioners for a tax refund for the period November 2004 to November 2006; the number of these refund applications that have been resolved; the amount paid as a result; the number of refund applications rejected; and the number of refund applications outstanding. [43731/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The following Table 1 sets out the total number of PAYE refunds for the period 1 November 2004 to 30 November 2006, together with totals for the number of refund applications resolved, amount refunded, and the number of underpayments, (plus an estimate for the number of refund applications outstanding at 30 November 2006).

Table 2 sets out the monthly breakdown for each of these categories, as requested by the Deputy.

I should like to clarify that refund applications are not rejected — they either result in an overpayment, in which case a refund issues, or else it is established on foot of the application that either no repayment is due or that there has been an underpayment of tax. Accordingly, for completeness, I am including in the table the number of claims which resulted in underpayments. A vital component used to compile the statistics in the enclosed table is the individual balancing statement issued to taxpayers. In this regard it is important to point out that a separate balancing statement is issued in respect of each tax year. Accordingly, the table should be read on this basis.