Willie Penrose (Longford-Westmeath, Labour)
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Question 225: To ask the Minister for Finance if provision will be made for the repayment of underpayment of tax in the case of a person (details supplied) in County Westmeath; and if he will make a statement on the matter. [36895/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that Illness Benefit is a taxable source of income.

In this instance (details supplied), the taxpayer has an available Tax Credit of €2,516 for 2009. This equates to an annual income threshold of €12,580 (€12,580 x 20% = €2,516) under which no liability to income tax arises.

I am advised that Revenue records indicate that the taxpayer received Illness Benefit income of €6,503 up to 7th October 2009. If the taxpayer does not have another taxable source of income, which combined with the Illness Benefit would be in excess of the €12,580 threshold at the suggested date of return to work (2nd November 2009), no tax liability will arise at that date. On resumption of work, the taxpayer is advised to request Revenue to issue a revised Tax Credit Certificate to reflect the Illness Benefit income received up to that date.

Jack Wall (Kildare South, Labour)
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Question 226: To ask the Minister for Finance if a person (details supplied) in County Kildare is due a tax rebate; and if he will make a statement on the matter. [36914/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that they have written to the person concerned requesting additional information. Her tax liability will be reviewed on receipt of that information.