Jack Wall (Kildare South, Labour)
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211. To ask the Minister for Finance if a person (details supplied) in County Kildare is due a tax refund; and if he will make a statement on the matter. [9050/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that they do not have sufficient information in relation to the earnings of the person concerned to review his tax liability for 2014. They have contacted the person concerned requesting certain information to allow them to undertake the review.

Maintenance payments are allowed as a deduction for Income Tax purposes subject to certain conditions as set out on Revenue's website at .  In general, maintenance payments are only allowable in respect of payments made to a spouse or civil partner.