Bernard Durkan (Kildare North, Fine Gael)
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68. To ask the Minister for Finance if a refund of income tax or rental accommodation tax allowance is payable in the case of a person (details supplied) in Dublin 5 in respect of 2013 and 2014; and if he will make a statement on the matter. [17077/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the person concerned was in receipt of the Rent Tax Credit for the years 2013 and 2014. This credit was reflected in the Tax Credit Certificates for the years in question issued to the person concerned. I am further advised that no tax refund arises for the years 2013 and 2014, as the correct amount of tax was deducted based on the information held by Revenue. PAYE Balancing Statements will issue shortly to the person concerned confirming the position.