Bernard Durkan (Kildare North, Fine Gael)
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To ask the Minister for Finance if a person (details supplied) in County Kildare is required to make tax return for 2011 in view of the fact that they ceased trading in the 2009/2010 tax year; and if he will make a statement on the matter. [15922/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that they registered the person concerned for income tax in May 2010, following receipt of a notification from that person that they had commenced to trade on 26 April 2010. I am further advised that the Revenue Commissioners have not been informed that trading has ceased and they have accordingly written to the person concerned for clarification.