Dan Neville (Limerick West, Fine Gael)
Link to this: Individually | In context

Question 55: To ask the Minister for Finance if a person (details supplied) is entitled to a tax refund; and if he will make a statement on the matter. [27411/10]

Dan Neville (Limerick West, Fine Gael)
Link to this: Individually | In context

Question 56: To ask the Minister for Finance if a person (details supplied) is entitled to a refund of income levy from 2009; and if he will make a statement on the matter. [27412/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I propose to take Questions Nos. 55 and 56 together.

I am advised by the Revenue Commissioners that it was determined, on the basis of details received, that the person concerned was entitled to a refund of tax following the loss of her employment. The full amount of this refund was paid in two separate payments, which issued on 14 October 2009 and 26 February 2010 respectively. Following the receipt of additional details, a further review was completed in March 2010. A Balancing Statement which set out the up-to-date position was issued by the Revenue Commissioners to the taxpayer's husband, as the assessable spouse, on 1 April 2010.

In addition, I am further advised by the Revenue Commissioners that there is no record of an application for a refund of income levy having been received in respect of the person in question. In the absence of a completed Income Levy Refund Claim Form, it will not be possible to determine that person's entitlement to such a refund. Accordingly, the local Revenue District Office has recently issued a copy of the relevant form to the taxpayer by post in order that this issue can be progressed.

Bernard Durkan (Kildare North, Fine Gael)
Link to this: Individually | In context

Question 57: To ask the Minister for Finance the full extent of tax benefits available in respect of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [27497/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I have been advised by the Revenue Commissioners that tax relief is currently available at the standard rate of tax, 20%, for certain tuition fees. The maximum limit on such qualifying fees for the academic years 2009/2010 and 2010/2011 is €5,000. Postgraduate courses must:

· be carried out in an approved college;

· be of at least 1 academic year but no more than 4 academic years in

duration; and

· lead to a postgraduate award based on either a thesis or an examination.

Also, the person taking the course must already have a primary degree or equivalent qualification. More information is available on the Revenue website at www.revenue.ie.