Terence Flanagan (Dublin North East, Independent)
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57. To ask the Minister for Finance his views on correspondence (details supplied) regarding tax returns; and if he will make a statement on the matter. [42280/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the granting of a tax credit for the amount of Danish tax paid in any year may only be given after the end of that year, on receipt of a copy of the Danish Tax Assessment, in accordance with Article 23, Section 2(a) of the Double Taxation agreement between Ireland and Denmark.

I understand that the tax position for the years 2009 to 2012 has been resolved and that PAYE Balancing Statements have issued to the person concerned for the years in question. To avoid further unnecessary delays, the person's tax agent should submit a statement from the Danish Tax Authorities (in English) together with the person's Income Tax Return for the year 2013.  Following receipt of the required documentation, the tax position for 2013 will be reviewed and PAYE Balancing Statement for that year will issue without delay.

As the person concerned would appear to be suffering ongoing financial difficulty due to being taxed in Ireland and Denmark on the same income, Revenue is prepared, on a concessional basis, to consider allowing a mutually agreed tax credit to her in the current tax year in an effort to alleviate this difficulty. Revenue will contact the taxpayer directly to arrange a meeting to discuss this matter.