Jerry Buttimer (Cork South Central, Fine Gael)
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107. To ask the Minister for Finance the reason a person (details supplied) in County Cork was sent a claim form No. 54 by the Revenue Commissioners; and if he will make a statement on the matter. [19495/14]

Jerry Buttimer (Cork South Central, Fine Gael)
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108. To ask the Minister for Finance the reason a person (details supplied) in County Kerry received a claim form No. 54 from the Revenue Commissioners; and if he will make a statement on the matter. [19497/14]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 107 and 108 together.

The Form 54 Claims form is a general issue tax return form that incorporates the Form 54D Claim for Repayment of Deposit Interest Retention Tax. As part of their customer service, the Revenue Commissioners issue the claims form 54 to persons who are on Revenue's records as having submitted such a form previously.