Bernard Durkan (Kildare North, Fine Gael)
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170. To ask the Minister for Finance if all refunds in respect of overpayment of tax in 2014 and 2015 in the case of a person (details supplied) have now issued; if not, when they will issue; the reason for non-issue to date; and if he will make a statement on the matter. [36018/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that it has reviewed the tax position of the person in question and is satisfied that he is not entitled to any additional tax credits in respect for 2014 and 2015 and therefore no additional tax refunds are due in respect of those years.

Revenue has also advised me that it previously informed the person in December 2018 that he was not entitled to additional tax credits or tax refunds in respect of 2014 and 2015 and that remains the situation.