Jack Wall (Kildare South, Labour)
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266. To ask the Minister for Finance the reason a person (details supplied) in County Kildare is not entitled to tax relief for that person's spouse; and if he will make a statement on the matter. [18101/15]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that the person concerned has been granted the tax credits and reliefs in 2015 based on the married persons allowance and the Home Carers tax credit.  Depending on the level of income it can be more beneficial to opt for the increased standard rate band instead of the Home Carers tax credit and this appears to apply to the person concerned.  Revenue will contact the person concerned directly to discuss their 2015 tax credit and rate band options. 

I also understand from Revenue that they wrote to the person concerned several months ago seeking documentation to facilitate a review of the tax liability for 2013 and 2014. No reply was received to that letter. This matter is being followed up again with the person concerned.