Bernard Durkan (Kildare North, Fine Gael)
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86. To ask the Minister for Finance the progress to date in the determination of tax credit entitlements in the case of a person (details supplied); and if he will make a statement on the matter. [3143/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that it has examined the tax record of the person in question and is satisfied that they are in receipt of their correct entitlements based on the information provided by them.

For tax year 2019, Revenue records indicate that the person was married but opted to be separately assessed for tax purposes for that year. They may now request a review of their own tax situation and that of their spouse for 2019 to determine whether any unused tax credits or rate bands are available for transfer between them. They can request such a review through Revenue’s MyAccount service for which they are already registered.

If the person and their spouse elect to become jointly assessed for 2020, they should ensure they complete the process, which can also be done through the MyAccount service, before 31 March 2020.

Further information relating to the basis of assessment for married couples or those in a civil partnership is available on Revenue’s website at link: www.revenue.ie/en/life-events-and-personal-circumstances/marital-status/marriage-and-civil-partnerships/joint-assessment.aspx, which may be of assistance to the person. Alternatively, the person can contact Revenue’s National PAYE Helpline at telephone 01-7383636 should he require any assistance.