Dan Neville (Limerick, Fine Gael)
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Question 19: To ask the Minister for Finance the position regarding tax credits in respect of a person (details supplied) in County Cork; and if he will make a statement on the matter. [25270/11]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that this matter is currently undergoing an Internal Review. The issue in question is the PAYE tax credit. The taxpayer was not allowed this credit because it was deemed that she belonged to a category excluded by Section 472 of the Taxes Consolidation Act, being the child of her employer. The taxpayer has however claimed that her circumstances entitle her to be treated as one of the exceptional cases entitled to the allowance. At her request, the matter has been referred for Internal Review, and a result will be forthcoming in a matter of weeks.