Bernard Durkan (Kildare North, Fine Gael)
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81. To ask the Minister for Finance if and when a refund of income tax due will be payable in the case of a person (details supplied) in County Offaly; and if he will make a statement on the matter. [3226/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the person concerned e-mailed her local Revenue office on 8 January 2015 requesting clarification as to how she would go about making a claim for a tax refund in respect of 2014.

A response issued on 19 January setting out the information required to establish her entitlement to a repayment of tax.  On receipt of the requested information, her liability will be reviewed and any overpayment due will be repaid without delay.