I have been advised by the Revenue Commissioners that according to Revenue records the person concerned did not pay income tax during 2013. However, Universal Social Charge (USC) was paid and, based on the information available a refund of USC is due. A PAYE Balancing Statement (P21) for 2013, including a USC review and refund will issue shortly to the person concerned.
In addition, as the person concerned is now unemployed, he may be entitled to a refund of income tax and/or USC deducted during 2014. A claim form, Form P50, has been issued to the person concerned in this regard.