I have been advised by the Revenue Commissioners that this taxpayer’s claim for medical expenses for the year 2012 has been processed and a balancing statement (P21), dated 6 February 2013, has been issued. The balancing statement includes full credit for the medical expenses claimed, but also includes other adjustments, the overall effect of which is a net refund of €58.72. If the taxpayer wishes to have the balancing statement explained to him in detail, he should contact Deirdre Kavanagh in Revenue, Cork, telephone 1890 22 24 25 extension 27253.