Willie Penrose (Longford-Westmeath, Labour)
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73. To ask the Minister for Finance if a person (details supplied) is due a refund of tax payments; and if he will make a statement on the matter. [18647/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the person concerned is not due a tax refund. Her tax credits exceed her income and she has not paid tax. The person concerned is exempt from Universal Social Charge.