I propose to take Questions Nos. 225 and 226 together.
On the basis of the information provided; it is possible to answer these questions only in general terms. I am informed by the Revenue Commissioners that requests for documentary supporting evidence is an ongoing feature of their compliance programmes that seek to ensure that only those properly entitled to make a claim for tax credits, reliefs, repayments, etc. do so.
I am further informed by the Revenue Commissioners that options available to an individual who is either unhappy with how Revenue has dealt with his or her case or who disputes a Revenue refusal of a claim are set out in Revenue’s Leaflet CS4 a copy of which may be found at www.revenue.ie.
Finally, if the Deputy has a specific case in mind, he may wish to send the details to Revenue for their consideration.