Bernard Durkan (Kildare North, Fine Gael)
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48. To ask the Minister for Finance the maximisation of entitlement to income tax credits in the case of a person (details supplied) in County Kildare; if a P21 will issue in their case; and if he will make a statement on the matter. [19848/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners in relation to the first person named, that they have written to the person concerned for the information necessary to establish his tax credit entitlement. A PAYE Balancing statement (P21) will be issued when position is clarified.

In relation to the second person referred to by the Deputy, Revenue records indicate that the person concerned is entitled to the single person's tax credit.  The person is self employed and  accordingly a PAYE Balancing statement (P21) cannot be issued. However notices of assessment for the years of assessment 2012 and 2013 will be issued on receipt of completed returns of income for those tax years.