asked the Minister for Finance the reason Tax Unit 663 has not been issuing tax free allowance certificates since July 1989; and the reason two members of staff who left the unit at that time have not yet been replaced.

Certain work allocations have fallen into arrears because of staff shortages in Unit 663 of the PAYE No. 6 Tax District, 85-93 Lower Mount Street. The trade union which represents the staff involved has refused, as a matter of policy, to allow their members to do the work allocations of non-replaced members. However, following negotiations between the Revenue Commissioners and the union involved a formula was agreed whereby the arrears would be worked from 7 November 1989.

All urgent items including applications for certificates of tax free allowances for taxpayers who were being taxed on the emergency basis have now been dealt with.

The two members of staff who left the unit have not been replaced because the Office of the Revenue Commissioners is affected, in common with other Government Departments, by Government policy on reducing numbers in the public service.

Would the Minister agree that this problem arose out of the non-replacement of the two members of staff concerned, one of whom left in July and the other was transferred in August?

Of course that is why the problem arose. Surely the Deputy is aware of the embargo on staff recruitment?

I am, but I am also aware that there are building workers awaiting the issue of certificates of tax free allowances since last summer. Surely those workers are entitled to have their certificates of tax free allowances issued? It is the Minister's responsibility to ensure there are sufficient staff in the unit of the Revenue Commissioners dealing with those matters so that these people will not have to wait too long.

The Deputy must not have listened to my reply. I said all applications for certificates of tax free allowances for taxpayers being taxed on an emergency basis have been dealt with.

May I ask——

A final question, Deputy, as I want to get on to other questions.

I ask the Minister to make sure that his last statement is in fact correct because as recently as this morning a constituent of mine informed me that he has been waiting since last July for a certificate of tax free allowances and that it has not yet been issued.

If the Deputy gives me the details I will be glad to pass them on.