Dan Neville (Limerick, Fine Gael)
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To ask the Minister for Finance the position regarding moneys due to a person (details supplied) in County Limerick; and if he will make a statement on the matter. [12761/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the person in question in this case is a company. The case has been examined, and all relevant refunds of tax withheld for the company, relevant to the accounting year ending 30/09/12, have been made to the company. In accordance with Section 530P, Taxes Consolidation Act 1997, any tax withheld arising for the company’s year 01/10/12 – 30/09/13, which has not been off-set against other taxes, will be made available for refund on receipt of the CT1 for that accounting period.