Bernard Durkan (Kildare North, Fine Gael)
Link to this: Individually | In context | Oireachtas source

139. To ask the Minister for Finance the correct level of income tax deductible in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [26746/14]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I have been advised by the Revenue Commissioners that an amended Tax Credit Certificate for 2014 issued to the person concerned on 19 June 2014, which will allow for the deduction of the correct tax for this year. Three matters were raised by the tax adviser acting on behalf of the person concerned:

- Requests for P21 Balancing Statements for years 2010, 2011, 2012 and 2013

- An explanation regarding PAYE Credits in 2014 Tax Credit Certificate

- A query regarding Tax Relief at Source in respect of interest paid on a bank loan that was used to purchase a principal private residence.

Revenue wrote to the tax adviser on 19 June outlining the position concerning the PAYE Credits granted for 2014 and the query regarding Tax Relief at Source. A copy of the letter was also issued to the person concerned on 20 June 2014.

With regard to the P21 Balancing Statements for earlier years, these have been issued for each of the years 2010, 2012 and 2013. However, Revenue is not currently in a position to issue a Balancing Statement for 2011 as it does not have sufficient information regarding the pay and tax details of the person concerned for that year. Moreover the person concerned is querying the figures provided to Revenue on the Forms P35 submitted by their employer for years 2012 and 2013, and further P21s for those years may have to be issued when this matter is resolved.

Revenue wrote to the employer of the person concerned on 19 June seeking additional information. When this information is received the tax liabilities for years 2010, 2011, 2012 and 2013 will be reviewed in their entirety and further P21 PAYE Balancing Statements will issue to the person in question as required.