Jim Daly (Cork South West, Fine Gael)
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Question 127: To ask the Minister for Finance the reason a person (details supplied) will not receive their annual refund in respect of PAYE emergency tax as they have done for a number of years independent of their spouse's tax affairs; and if he will make a statement on the matter. [9200/11]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the only refund of tax that they made to the person concerned is €10.82 in respect of the tax year 2008. Other tax refunds may have been made by an employer during the relevant tax years to correct overcharges arising from emergency tax rates being applied by the employer to their employment. The person in question is jointly assessed for Income Tax purposes. The tax liability for 2010 cannot be finalised until a tax return is submitted for that year. The latest date for making the return is 31 October 2011 (or 15 November if filed online), but it may be submitted now. Their tax liability will be assessed on the basis of the 2010 return, and a refund will issue if tax has been overpaid.

I am further advised by the Revenue Commissioners that joint returns made for the years 2007 and 2008 did not include details of the income of the person in question under the PAYE system. I have been advised that amended notices of assessment will issue shortly which will take account of the person's PAYE income.

Derek Nolan (Galway West, Labour)
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Question 128: To ask the Minister for Finance if following commitments made in the Finance Act 2010 he will sign the OECD's Convention on Mutual Administrative Assistance on Tax Matters and related protocols which allow for the automatic multilateral exchange of information on tax; his views on non OECD members becoming signatories to the Convention in the interests of international financial transparency; and if he will make a statement on the matter. [9212/11]

Michael Noonan (Limerick City, Fine Gael)
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I am fully committed to the ratification of the Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters and related protocol. Provision for the signature of the Convention was included in the Finance Act 2010; however, our preference is that we should sign the Convention without reservation which means that we also need to legislate for the assistance of recovery of taxes provisions and the service of documents provisions contained in the Convention, a process which I would hope can be completed this year. The inclusion of non OECD members in the Convention is something that is worthy of support, and I welcome the opening-up of the Convention to non-OECD/non-Council of Europe members.