Seán Sherlock (Cork East, Labour)
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206. To ask the Minister for Finance the number of recipients of the pandemic unemployment payment who will be expected to pay back tax this year and in 2023, by county, in tabular form. [52492/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that 75,825 individuals were in receipt of the Pandemic Unemployment Payment and had an underpayment of tax for the tax years 2020 or 2021 when they filed their income tax returns. As the Deputy may be aware, any outstanding tax due at the end of the year is collected through a reduction in the person’s tax credits over four years from 2022.

A Preliminary End of Year Statement is made available to PAYE taxpayers through the myAccount service after the end of each tax year. This statement sets out the taxpayer’s provisional tax position for that tax year based on the information available on Revenue records. However, Revenue may be unaware of any additional credits or reliefs due to the taxpayer as everyone’s circumstances differ and therefore the taxpayer’s position will not be finalised until they complete their income tax return for the year(s) in question.

The following table shows the numbers of taxpayers by county who were in receipt of the Pandemic Unemployment Payment and are paying tax due for those years through a reduction in their tax credits: