Willie O'Dea (Limerick City, Fianna Fail)
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To ask the Minister for Finance the amount of money the Revenue repaid in tax refunds under maternity benefit rates in 2011 and to date in 2012; and if he will make a statement on the matter. [55762/12]

Michael Noonan (Limerick City, Fine Gael)
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The position is that maternity benefit paid by the Department of Social Protection is not regarded as income for the purposes of the Income Tax Acts for 2011 and 2012 and is disregarded for all tax purposes. The Deputy will be aware, however, that in last week’s Budget, I announced that maternity benefit will become fully taxable from 1 July 2013. As maternity benefit was fully disregarded for tax purposes in 2011 and 2012, no direct refunds of tax were made by Revenue in respect of maternity benefit in those years. The Deputy may, however, be referring to the situation in which an employee resumes work after a period of maternity leave and has unused tax credits and rate bands available. Where this situation arises and the employee resumes work during the same year the employer would make any refund due on the first pay-date following return to work. In cases where the employee does not resume work until after the end of they year, she can apply to her local Revenue office for a review of her tax liability for the year.

It is not possible to provide details of the amounts repaid, in 2011 or to date in 2012, to employees who have been on maternity leave as refunds arising from maternity benefit cannot be distinguished from refunds arising for other reasons.