Bernard Durkan (Kildare North, Fine Gael)
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Question 178: To ask the Tánaiste and Minister for Finance when P21 certificates for tax years ending 2003, 2004, 2005 and 2006 will issue in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [24490/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the taxpayer is jointly assessed with her spouse for income tax purposes. Her spouse is self-employed and therefore, as a chargeable person, is obliged to submit annual tax returns. The taxpayer's spouse should submit a 2003 tax return to enable the issue of a notice of assessment for 2003 (in lieu of form P21). Tax returns are outstanding for the years 2004 and 2005. These have been previously requested from the taxpayer's spouse. On receipt of the outstanding tax returns, notices of assessment for 2004 and 2005 (in lieu of forms P21) will issue to her spouse. For the year 2006, a notice of assessment (in lieu of form P21) issued to the person's spouse on 13 July 2007.