Bernard Durkan (Kildare North, Fine Gael)
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85. To ask the Minister for Finance the total Med 1-Med 2 refund for which a person (details supplied) in County Kildare is eligible and has been paid; and if he will make a statement on the matter. [2128/14]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that in November 2013 they received Forms MED1 from the person concerned for the years 2010, 2011 and 2012. These claims have been processed and PAYE Balancing Statements (P21s)  issued dated 29 November 2013, and 4 December 2013 respectively.  As no income tax was paid for 2010, no refund is due for that year. Refunds for 2011 and 2012 have issued in the amounts of €6.33 and €34.82 respectively.