Ned O'Keeffe (Cork East, Fianna Fail)
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Question 4: To ask the Minister for Finance if he will arrange to make a refund to a person (details supplied) in County Cork who was studying with FÁS recently. [14804/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been informed by the Revenue Commissioners that the person in question is not entitled to a refund of tax at present as income tax has not been paid in this tax year. A claim for a refund of PRSI cannot be made until year end. Claims are submitted to: Dept of Social & Family Affairs, Oisin House, 212-213 Pearse St, Dublin 2.