Martin Ferris (Kerry North-West Limerick, Sinn Fein)
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To ask the Minister for Finance if it is still the case that Revenue will only ask for a medical certificate when assessing incapacitated child tax credit claims with a first claim when it is not obvious that the incapacity is of a serious and permanent nature; and if he will make a statement on the matter. [51444/12]

Martin Ferris (Kerry North-West Limerick, Sinn Fein)
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To ask the Minister for Finance his views on whether it is appropriate for Revenue to ask the parents of a Down's Syndrome child who are claiming incapacitated child tax credits to provide medical evidence that their child is incapacitated; and if he will make a statement on the matter. [51445/12]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 225 and 226 together.

On the basis of the information provided; it is possible to answer these questions only in general terms. I am informed by the Revenue Commissioners that requests for documentary supporting evidence is an ongoing feature of their compliance programmes that seek to ensure that only those properly entitled to make a claim for tax credits, reliefs, repayments, etc. do so.

I am further informed by the Revenue Commissioners that options available to an individual who is either unhappy with how Revenue has dealt with his or her case or who disputes a Revenue refusal of a claim are set out in Revenue’s Leaflet CS4 a copy of which may be found at www.revenue.ie.

Finally, if the Deputy has a specific case in mind, he may wish to send the details to Revenue for their consideration.