Dáil Éireann - Volume 633 - 20 March, 2007

Written Answers. - Tax Code.

Mr. Carey asked the Minister for Finance if he will address an apparent tax anomaly whereby a person (details supplied) in Dublin 11 who is outside the tax net is unable to claim a refund on medical and other expenses; and if he will make a statement on the matter. [9509/07]

  Mr. Cowen: I have been advised by the Revenue Commissioners that as the person’s tax credits are sufficient to cover the tax due on her total income, she has no liability to tax. Under the provisions of sections 469 of the Taxes Consolidation Act 1997 (relief for health expenses), refunds can only be made in respect of health expenses where there is tax available to repay. As the person in question did not pay any tax, there is no tax available to refund to her.