Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that tax credits and rate bands of the person concerned were allocated to her income from her pension provider. No credits or rate bands were allocated to the employment, which commenced in January 2024, resulting in an over deduction of Income Tax and Universal Social Charge (USC).

Revenue has confirmed that the person’s tax credits, and rate bands are now correctly allocated between both income sources and amended Tax Credit Certificates for 2024, have issued. Any Income Tax and USC over deducted to date in 2024 will be refunded to the person through their next payroll. Based on the taxpayer’s income to date, she will not be liable for Income Tax or USC from either her pension or employment income.