Jack Wall (Kildare South, Labour)
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172. To ask the Minister for Finance if a person (details supplied) in County Kildare due a refund of tax and universal social charge for 2013; and if he will make a statement on the matter. [30956/14]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that a PAYE Balancing Statement (P21) for 2013 issued to the person concerned dated 29 March 2014. 

As no tax was deducted from the person's wages during 2013, no refund of income tax is due.  The amount of USC deducted is in accordance with the rates applying during 2013 and the information available to Revenue.  

A further copy of the 2013 PAYE Balancing Statement (P21) will be issued to the person concerned. If the person concerned has any further queries they may contact Revenue on Lo Call 1890 44 44 25.