Bernard Durkan (Kildare North, Fine Gael)
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79. To ask the Minister for Finance if the Revenue Commissioners might examine the tax-free allowances for which they are eligible in the case of two person (details supplied); if urgent action could be taken in respect of an alleged overpayment of the pandemic unemployment payment, PUP, given the couple had to work as PUP was not sufficient to meet their obligations; and if he will make a statement on the matter. [39598/24]

Jack Chambers (Dublin West, Fianna Fail)
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I am advised by Revenue that, based on the information currently held on their records, the couple concerned are in receipt of their appropriate tax credit and rate band entitlements for the 2024 tax period.

I am further advised that while a change in circumstances was notified to Revenue, the record cannot be updated until requested supporting documentation has been submitted. The person concerned should arrange to submit the requested information as soon as possible, following which Revenue will review and make any necessary adjustments to ensure that the couple continue to receive their appropriate tax credit and rate band allocations.

As the Pandemic Unemployment Payment (PUP) is administered by the Department of Social Protection (DSP), any queries in relation to PUP are a matter for that Department.