Dan Neville (Limerick, Fine Gael)
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55. To ask the Minister for Finance if notice of assessment will be provided from the Revenue Commissioners showing non-liability of tax for 2012 in respect of a person (details supplied) in County Limerick. [18747/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that this taxpayer contacted Limerick Revenue District on Friday 25^thApril. A Tax Return for 2012 was issued to the taxpayer on that day. On receipt of the completed return, a notice of assessment will issue immediately, in accordance with the information contained in the form.