Fiona O'Loughlin (Kildare South, Fianna Fail)
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110. To ask the Minister for Finance if he will review the case of a person (details supplied) regarding tax credits; and if he will make a statement on the matter. [38437/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that as the relevant legislation (Section 865 of the Taxes Consolidation Act 1997) does not permit a repayment of tax, in this instance, for years prior to 2012 they considered that having regard to the circumstances of the case concerned, they could not grant the PAYE tax credit and the related tax repayments for years prior to 2012. The matter is being reviewed further by Revenue and they will be in contact with the person concerned shortly.