Bernard J. Durkan
Ceist:74 Deputy Bernard J. Durkan asked the Minister for Finance the circumstance whereby a person (details supplied) in County Kildare who was informed by their agent to have an entitlement of more than €20,000 refund of tax paid, now finds following an audit wherein numerous allowances have been disallowed, they now appear to have an underpayment of €7,000; if the procedures in respect of allowances have been in any way altered in the current year, the result of which might cause serious difficulties for many small traders and consequent unemployment; if he will indicate to the extent any such changes have taken place; the impact on this and other cases; and if he will make a statement on the matter. [22669/10]
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