Willie Penrose (Longford-Westmeath, Labour)
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210. To ask the Minister for Finance the reason a person (details supplied) in County Westmeath has had his tax credit reduced, so that he is actually paying more tax in 2015 than he did in 2014; and if he will make a statement on the matter. [9007/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the spouse of the person concerned is in receipt of a Carer's Allowance from the Department of Social Protection and so the person concerned qualifies for the Home Carer's Tax Credit. The granting of this credit has the effect of reducing the Standard Rate Cut-Off Point by the amount of the carer s income.

In this particular case, it is more beneficial for the person concerned to retain his previous Standard Rate Cut-Off Point rather than receiving the Home Carer's Tax Credit. I am advised by Revenue that the more beneficial option has now been applied to the person concerned. A revised Tax Credit Certificate will issue shortly, reflecting this. Any tax overpaid since 1 January 2015 will be refunded to the person concerned through his salary.