John Lyons (Dublin North West, Labour)
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61. To ask the Minister for Finance if he will query a case with the Revenue Commissioners (details supplied) involving a self-employed person who believes they are entitled to an additional rebate due to a period when they had ceased trading and were on sick leave. [49737/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the person’s tax affairs were the subject of a Revenue audit in 2010. In the course of the audit a number of material discrepancies were identified in the person’s VAT and RCT returns. No explanation for the discrepancies was supplied. The person has subsequently made several approaches to Revenue seeking a refund of tax which he considers is due to him. On each occasion he has been advised that the question of any tax refund will not be considered until a satisfactory explanation of the discrepancies, which were set out in Revenue’s letters to him dated 16 November 2011 and 5 July 2012, has been furnished.