32 Deputy Edward O’Keeffe asked the Minister for Finance when a tax refund will issue to a person (details supplied) in County Cork. [24272/10]

I am advised by the Revenue Commissioners that no tax refund is due as this person did not pay any tax in 2009.

36 Deputy Joe McHugh asked the Minister for Finance if he provides information on the Revenue guide for Form 11; if he will furnish this Deputy with this information; and if he will make a statement on the matter. [24309/10]

The Revenue Commissioners have sole responsibility for the guide to completing the Form 11. I am advised by the Revenue Commissioners that the guide is updated annually to take account of changes introduced in the Finance Act. The guide is available on the Revenue website, in Revenue offices and from Revenue's Forms and Leaflets Service on Lo-Call 1890-306706. The 2010 edition of the guide, which covers the 2009 Form 11, will be available on the Revenue website within the next two weeks and in booklet form from next month. The guide will be forwarded to the Deputy as soon as it becomes available.