Bernard Durkan (Kildare North, Fine Gael)
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49. To ask the Minister for Finance if and when a refund of overpayment of income tax will issue in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [19849/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised that Section 1006A TCA 1997 provides that where a taxpayer is due a refund of tax, Revenue can offset the amount owed or part of the amount owed to any other tax liability that the person may have.

I am further advised that before Revenue processes any refund of tax, all of the taxheads that the person is registered for are examined to ensure there are no debts outstanding. Where any tax is identified as outstanding the refund amount is allocated to that debt before any remaining balance is issued to the taxpayer.

In regard to the specific case to which the Deputy refers, Revenue has confirmed to me that the person in question is due a refund in respect of 2013 PAYE liability. However the person also has outstanding charges in respect of both 2014 Local Property Tax (LPT) and 2012 arrears of Household Charge (HHC). These offsets have now been completed and the remaining balance will shortly issue to the person.