Jackie Cahill (Tipperary, Fianna Fail)
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184. To ask the Minister for Finance if the case of a person (details supplied) regarding notice of amendment to assessment will be reviewed; and if he will make a statement on the matter. [54171/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the person in question submitted their 2017 income tax return on 14 November 2018. When completing the return the person confirmed that they and their spouse wished to be jointly assessed for tax. The person also claimed a tax refund for that year.

Revenue has further advised me that information previously provided to the person’s spouse regarding the requirement to complete an ‘assessable spouse election form’ was incorrect. Revenue apologised to the person for this error and the tax refund has now issued.