Olwyn Enright (Laois-Offaly, Fine Gael)
Link to this: Individually | In context

Question 211: To ask the Minister for Finance the reason a person (detailed supplied) in County Offaly has not received a repayment of emergency tax paid between September 2007 and February 2008; the further reason they have not received a tax credit certificate; the action the person must take to rectify the situation; and if he will make a statement on the matter. [21351/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I am advised by the Revenue Commissioners that in relation to the tax year 2007, the emergency tax suffered by the person in question cannot be repaid until such time as their total income tax liability (including their non-PAYE income) for that year is reviewed. An income tax return (Form 11) was issued to the person on 15 December 2007. The completed form should now be submitted to Revenue and any overpayment of tax arising from the review of that year will be refunded by Revenue.

In relation to the tax year 2008, I am advised that the correct tax credit certificate is in operation, and that this certificate issued to the employer on 24 January 2008. The correct operation of PAYE should result in a refund, by the employer (not by Revenue) of the emergency tax deducted in the early months of 2008.