304 Mr. Farrelly asked the Minister for Finance the reason a homecaring spouse tax credit has not been paid to a person (details supplied) in County Meath; and if he will make a statement on the matter. [8908/02]

I am informed by the Revenue Commissioners that the taxpayer first applied for the home carer's tax credit on 8 March 2002. The inspector of taxes had not previously been aware that the taxpayer was entitled to the home carer's tax credit. The inspector has amended the taxpayer's tax credits to include the maximum home carer's tax credit of €770, £606. A revised certificate of tax credits has been issued to the taxpayer reflecting this.

The taxpayer is entitled to a repayment of tax in respect of the home carer's tax credit for the short tax year 2001 and a cheque for the relevant amount €563.80, £444, is in the process of being issued to the taxpayer.

Question No. 305 answered with Question No. 298.