Michael Healy-Rae (Kerry South, Independent)
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108. To ask the Minister for Finance the position regarding a tax refund in respect of a person (details supplied) and the reason for the delay; and if he will make a statement on the matter. [48267/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that there has been no delay in this case. I am advised that the taxpayer in question commenced employment on 17th June 2013 and they were notified of this by the employer on 24th June 2013. A Form 12A was issued to the person on 3rd July 2013 for completion to enable the issue of a Tax Credit Certificate and resolve the application of the emergency tax basis in respect of that employment. This completed form was received by the Revenue Commissioners on 24th September 2013. However as the employment had already ceased on 16th August 2013 a Tax Credit Certificate could not be issued at that stage.

The Revenue Commissioners have no record of receipt of a claim for repayment of tax deducted in respect of that employment. Revenue has now written to the taxpayer enclosing an application form for completion and setting out the information required to process any repayment that may arise.