I am advised by the Revenue Commissioners that the person in question is in receipt of an occupational pension and a state pension from the Department of Social Protection.
Following receipt of the person's return of income for the year 2013 an incorrect tax credit certificate issued for 2014. Revenue have now arranged for the issue of an amended certificate to both the taxpayer and his pension provider who will refund any overpayment of tax due to him since 1 January 2014.
The Revenue Commissioners apologise for the inconvenience caused. Should the person require further information he can contact: Angela Creighton, PAYE Manager City Centre/North City District, 9 15 Upper O'Connell Street, Dublin 1, telephone number 01 - 8655782.