Jack Wall (Kildare South, Labour)
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212. To ask the Minister for Finance if a person (details supplied) in County Kildare is in receipt of the married couple's tax allowance rate for 2014; and if he will make a statement on the matter. [40004/14]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that the person concerned is in receipt of the married couple's tax credit and increased rate band for 2014.

A tax credit certificate issued to the person concerned on 10 January 2014 including those details.  In addition his employer was notified of relevant details at the same time.