Jerry Buttimer (Cork South Central, Fine Gael)
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66. To ask the Minister for Finance the reasons for the delay in processing a Med1 form in respect of a person (details supplied) in County Cork; when a tax rebate can be expected; and if he will make a statement on the matter. [27708/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that Med 1 forms relating to years 2010 to 2013 were received in the name of the taxpayer's spouse, who is a PAYE employee, on 15 April 2014. On checking however, it became apparent that the taxpayer is recorded as the assessable spouse for the married couple, and that he had not submitted self-employed income tax returns for the years since 2009.  The taxpayer's present status is unclear because he appears to be proprietary director of a company, and is registered as self-employed. In those circumstances a refund could not be made. The Med 1 forms were returned to the taxpayer's spouse on 13 May and she was advised that the forms should be resubmitted with the appropriate income tax returns. The taxpayer should contact Mr Eugene Larkin at Revenue House, Blackpool, Cork, telephone 021-6027262 to clarify the present position.