I have been advised by the Revenue Commissioners that on 19 November 2013, an amended tax credit certificate was issued to reflect the State Contributory Pension which became payable to the taxpayer during 2013. The effect of this was to increase the amount of tax deducted from his occupational pension payments for the remainder of 2013. Following the end of the year, the taxpayer's liability was reviewed. A refund is in course of issuing, and a revised tax credit certificate has issued. If the taxpayer has any further queries, he may contact Mr. Redmond Walsh, Higher Executive Officer, Customer Services, Cork North West District, Revenue House, Blackpool Cork, on 021-6027707.