Michael McGrath (Cork South Central, Fianna Fail)
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46. To ask the Minister for Finance if he will arrange for a new tax credit certificate to be issued to a person (details supplied) in County Cork. [18203/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that a cumulative certificate of tax credits for 2014 will issue shortly to the taxpayer as requested. A balancing statement for 2012 issued on the 15/3/2013 to the taxpayer. Unfortunately, this showed an underpayment, due to an error in the amount of illness benefit included.  Following contact with the taxpayer, this issue was corrected and an amended balancing statement, showing a small overpayment, was issued on 1 April 2014. An amended tax credit certificate for 2014 was issued to the taxpayer on 2 April 2014 with the 2012 underpayment removed, but dated from 1 April to 31 December 2014. A further certificate will now issue as requested by the taxpayer, applicable on a cumulative basis to  the full tax year.