Bernard Durkan (Kildare North, Fine Gael)
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Question 65: To ask the Tánaiste and Minister for Finance when a refund of income tax will issue in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [27971/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the taxpayer's claims for refund of Relevant Contracts Tax deducted have been received. The accountants in this case requested that an amount of €402 be offset against the July/August 2007 VAT liability and that the balance be retained pending submission of the 2006 Income Tax Return and the finalisation of liability for that year. Any excess deducted over and above the balance due on finalisation of the 2006 liability and payment on account for 2007 will be refunded without delay.