Simon Harris (Wicklow, Fine Gael)
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Question 224: To ask the Minister for Finance the reason a P45 has not been issued in respect of a person (details supplied) in County Wicklow who has ceased employment; and if he will make a statement on the matter. [25152/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the employer in question is obliged to issue P45s to employees. In this case the non-issue of a P45 will be followed up by Kilkenny District, Office of the Revenue Commissioners, Kilkenny.