Batt O'Keeffe (Cork North West, Fianna Fail)
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Question 75: To ask the Tánaiste and Minister for Finance if a person (details supplied) in County Limerick will qualify for a tax refund. [8639/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that on 21 January 2008 the Taxpayer submitted a claim for repayment of income tax in respect of a redundancy payment he received in 2007. This relief is known as Top Slicing Relief. The relief relates to the tax payable and ensures that the redundancy payment is not taxed at a rate higher than the taxpayer's average rate of tax for the three years prior to redundancy.

The documentation supplied indicates that no tax was deducted from the redundancy payment. Therefore the question of a refund in respect of Top Slicing Relief does not arise.

During 2007 the person in question held two other employments and was in receipt of jobseekers benefit from the Department of Social and Family Affairs. His liability for 2007 has now been reviewed, the result of which shows a small underpayment of tax. Collection of this underpayment has been deferred indefinitely.

A letter will issue from the Revenue Offices in Tralee to the taxpayer in due course.