Michael Creed (Cork North West, Fine Gael)
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Question 188: To ask the Tánaiste and Minister for Finance if he will investigate and rectify the level of tax being paid by a person (details supplied) in County Cork who is currently on emergency tax. [23660/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that, on being contacted by the person in question, a Certificate of Tax Credits and Standard Rate Cut-Off point issued to the taxpayer on 9 October 2007 and to his employer on the previous day. The certificate will adjust the level of tax being paid. A tax refund will be due, via the payroll system, following implementation of the certificate by the employer.