Jack Wall (Kildare South, Labour)
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Question 132: To ask the Minister for Finance the reason a person (details supplied) in County Kildare is taxed at the higher tax band; and if he will make a statement on the matter. [17317/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that the person's new employer was notified of the tax credits and standard rate cut-off point applicable to the person concerned on 26 February 2010. In addition, a certificate of tax credits and standard rate cut-off point issued to the person concerned on 26 February 2010. This certificate provides for the person's entitlement to the lower rate band and any tax overpaid by the person concerned since he commenced employment with his employer will be refunded by his employer.