Ned O'Keeffe (Cork East, Fianna Fail)
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Question 154: To ask the Minister for Finance the reason a person (details supplied) in County Cork did not receive a higher tax refund for the year 2009. [26770/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the taxpayer received a smaller tax refund for the year 2009 because health expenses relief is granted at the standard rate for expenses incurred from 1st January, 2009.