Bernard Durkan (Kildare North, Fine Gael)
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58. To ask the Minister for Finance if a refund of income tax paid is due in the case of a person (details supplied) in County Carlow in view of the fact that they have not yet received their tax clearance certificate sent on 16 December 2013; and if he will make a statement on the matter. [8773/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that a Tax Credit Certificate issued to the named individual on 14/08/2013 and to his employer on 13/08/2013 for the tax year 2013. A Tax Credit Certificate issued for the tax year 2014 on the 09/12/2013 to the employer of the named individual and on the 16/12/2013 to the named individual. Based on the returns received by Revenue from the employer in this case no tax was paid in 2013 and therefore no refund is due.  A copy of the most recent Tax Credit Certificate will issue to the taxpayer.