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Dáil Éireann debate -
Tuesday, 7 Apr 1981

Vol. 328 No. 6

Written Answers. - Kerry VAT Refund.

376.

asked the Minister for Finance the reason a VAT refund was not given to a person (details supplied) in County Kerry in respect of two machines purchased in June 1979.

I have received the following information on inquiry to the Revenue Commissioners. In August 1979 the taxpayer in question furnished a VAT return for the tax period May-June 1979 which indicated a net claim to repayment of tax. That return, along with other VAT returns furnished, has been under examination in the context of a general review of the taxpayer's VAT liability. It is intended to have a meeting with the taxpayer in the near future at which it is expected to make progress towards completion of the review.

At this stage, it is not possible to state whether the total VAT repayable will exceed the gross liability to that tax. If the gross liability is the greater there will, of course, be no repayment due.

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