Tom Hayes (Tipperary South, Fine Gael)
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Question 115: To ask the Minister for Finance the position regarding a claim for medical expenses in respect of a person (details supplied) in County Tipperary; and if he will make a statement on the matter. [21351/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the person in question made a valid claim in respect of medical expenses incurred, however, as this person had paid no income tax during the year in question i.e. 2009, no refund of tax was due.