John Lyons (Dublin North West, Labour)
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Question 58: To ask the Minister for Finance if he will provide a full breakdown of the tax liability in respect of a person (details supplied) in Dublin 9; and if tax will be deducted in this particular case and on what basis. [28430/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that a Notice of Assessment to income tax issued to the person in question for 2011 following the receipt of his Return of Income together with a health expenses claim for that year. An underpayment of tax arose as the person and his wife are both in receipt of taxable payments from the Department of Social Protection (DSP) and according to Revenue records only one DSP payment was taken into account in the tax credit certificate that issued to the person for the year 2011. The health expenses claim absorbed some of the undercharge, leaving a net amount outstanding of €713.96. The person should contact the Office of the Collector General to make arrangements to pay the amount due.

The Revenue Commissioners have also arranged for the issue of an amended tax credit certificate - Week 1 basis - for the year 2012 taking account of the correct DSP pension figures. The Inspector of Taxes, North City Revenue District has written to the person outlining the position for the years 2011 and 2012.