Martin Heydon (Kildare South, Fine Gael)
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146. To ask the Minister for Finance the reason a person (details supplied) on low income is paying a higher proportion of tax; if he will review this case to ascertain additional credits are or will be available in the future; and if he will make a statement on the matter. [17228/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that based on the information provided to them by the person concerned, all appropriate credits have been granted to her.

In the context of an examination by them of the tax records of the person concerned, I am advised by Revenue that a surcharge for late filing of the individual s tax return for 2014 was incorrectly levied.  An amended Notice of Assessment and a refund of €297.99 will issue shortly to the person concerned.