Michael Creed (Cork North West, Fine Gael)
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Question 50: To ask the Minister for Finance if a person (details supplied) in County Cork is paying emergency income tax; if so, if he will make arrangements for a refund; and if he will make a statement on the matter. [11106/11]

Michael Noonan (Limerick City, Fine Gael)
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I have been informed by the Revenue Commissioners that the taxpayer in question is not being taxed on an emergency tax basis. The Revenue Commissioners made contact with the employer and it was confirmed that the details per the Tax Credit Certificate, which issued to them on 13 December 2010 are being applied.

If any further details are required the person should contact the revenue office at 021 6027000.