Bernard Durkan (Kildare North, Fine Gael)
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Question 91: To ask the Minister for Finance when a P45 will issue in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [9478/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that it is the responsibility of the Employer to issue Form P45 on cessation of employment. As outlined in reply to an earlier PQ, 4100/09, Revenue issued details from Form P35 2008 to the taxpayer in February 2009.

A further copy of these details has now been issued. Form P21 balancing statement for 2008 also issued to the taxpayer dated 12 February 2009.