Michael Creed (Cork North West, Fine Gael)
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161. To ask the Minister for Finance if a person (details supplied) is on emergency income tax; if so, when this arrangement will cease; and if he will make a statement on the matter. [26183/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the person concerned is not being taxed on the emergency basis. The person concerned, and their spouse are jointly assessed for tax purposes and the majority of their combined tax credits are allocated to the person concerned.

The person’s tax credits have been reduced to take account of the tax due in respect of a DSP payment currently being received by the person’s spouse and so is being correctly taxed on a “Week 1” basis. The person concerned will be able to see this adjustment on the amended Tax Credit Certificate which issued to them on 28 February 2022.

Once Revenue is notified that the DSP payments have ceased the person’s tax credits/rate band will be readjusted.