Emmet Stagg (Kildare North, Labour)
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To ask the Minister for Finance the reason for the delay in issuing a P21 for 2012 in respect of a person (details supplied) in County Kildare. [14214/13]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that Form P60 was submitted by the taxpayer on 1 March 2013. The review for 2012 has been processed and a P21 issued to the spouse of the person concerned on 13 March 2013.