I propose to take Questions Nos. 141 and 142 together.
I have been advised by the Revenue Commissioners that the PAYE balancing statements for the years 2002, 2003 and 2004, which issued to the taxpayer on 12 October 2005, show the correct tax credits due to him for each of the past three years. The final reconciliation on each statement also shows how each overpayment or underpayment has been refunded or offset against outstanding arrears.
I have also been advised that the taxpayer was sent appropriate information on 25 October 2005 to enable him to consider the options available to him in seeking a review of his case, should he wish to pursue such a course of action.