181 Mr. Farrelly asked the Minister for Finance the reason a person (details supplied) in County Meath paid £62 in tax over a four week period; and if he will make a statement on the matter. [29927/01]

I am informed by the Revenue Commissioners that the inspector of taxes issued a certificate of tax credits and standard rate cut-off point to the taxpayer's employer on 24 October 2001. Emergency tax was operated on the taxpayer's earnings in the period immediately before the certificate was implemented. The taxpayer's employer has implemented the certificate and all tax deducted from the taxpayer has been refunded to her.