Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that they first contacted the person concerned in relation to a tax credit claimed in January 2010. As no reply was received to that correspondence, a further letter was issued on 27 August 2010 explaining that the tax credit under enquiry was being withdrawn. PAYE Balancing Statements (P21) for the tax years 2006-2009 inclusive, issued on the same day. As outlined in the statements issued, part of the underpayment arising is being recovered by reducing the tax credits of the person concerned for 2011. On 17 December 2010, a certificate of tax credits and standard rate cut-off point for 2011 issued to the person concerned detailing the tax credits and the amount of the underpayment being collected in 2011. The balance of the underpayment will be recovered over the years 2012 and 2013.