Paul Kehoe (Wexford, Fine Gael)
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103. To ask the Minister for Finance the status of a tax refund due to a person (details supplied); and if he will make a statement on the matter. [22203/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that as the person concerned did not pay any income tax in 2016 no refund is available. A refund of the Universal Social Charge deducted was issued to the person concerned on 21/04/2017.