Willie Penrose
Ceist:298 Mr. Penrose asked the Minister for Finance the position whereby a cheque is made payable to a taxpayer from his Department or the Revenue Commissioners and that person has no bank account; the way in which that person can deal with that cheque; if the Revenue Commissioners would be prepared to pay cash which in this case is of a small magnitude of less than ?100, where such a person does not have a bank account and where it appears that it is difficult to get the cheque changed in such circumstances; and if he will make a statement on the matter. [20438/02]