Jack Wall (Kildare South, Labour)
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Question 154: To ask the Minister for Finance the reasons a person (details supplied) has had a tax credit deducted from their tax allowance 12 months after the Revenue Commissioners granted the credit when the person supplied an IT18 application form, and the reason the Revenue Commissioners are now seeking the person to repay €3,000 due to the error of the Commissioners in the first instance in granting the tax credit, if correct, and the action or determination the applicant must take to appeal the removal of the tax credit in the first instance and the arrears due in the second instance; and if he will make a statement on the matter. [42907/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that the tax credit was granted to the person concerned on 25 September 2009 on the basis of the IT18 submitted. As part of Revenue's verification program, the claim was identified for checking and additional details were requested to support the claim. This request issued on 29 September 2009. As no reply was received to that request, in October 2010, the person concerned was advised that the credit was being withdrawn. A revised tax credit certificate for 2010 was issued on 19 October 2010, withdrawing the relief for the remainder of 2010.

In addition a PAYE Balancing Statement (P21) for the year 2009 was also issued. This statement shows an underpayment of €3,054.

A further letter has now been issued to the person concerned again requesting the details necessary to verify the claim. On receipt of a reply to that letter with the necessary supporting documentation the position will be reviewed and the relief will be restored if it is correctly due.