Pat Breen (Clare, Fine Gael)
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Question 72: To ask the Minister for Finance the reason a person (details supplied) in County Clare has not been facilitated; and if he will make a statement on the matter. [10066/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the person in question recently applied for tax relief in respect of health expenses incurred during the years 2009 and 2010. However, due to an underpayment of tax associated with Invalidity Pension payments to the applicant's spouse by the Department of Social Protection, no tax refund is due at this time. The person in question may contact Mr. Pat Nagle, Clare Tax District, Kilrush Road, Ennis, Co. Clare. Telephone number: 065 6849104 for further information if required.