208 Mr. Farrelly asked the Minister for Finance the reason a tax free allowance has not been granted to a person (details supplied) in County Meath; and if he will make a statement on the matter. [4288/02]

I am informed by the Revenue Commissioners that the inspector of taxes issued a certificate of tax credits – which have replaced tax-free allowances – for the 2002 tax year to the taxpayer on 13 November 2002. A tax deduction card advising the taxpayer's employer of her tax credits was issued on the same date. As neither appear to have been received, arrangements have been made to issue replacements.