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Dáil Éireann debate -
Tuesday, 10 Apr 1984

Vol. 349 No. 9

Written Answers. - Income Tax Refund.

475.

asked the Minister for Finance if a rebate of income tax will be paid to a person (details supplied) in County Offaly.

The Revenue Commissioners have advised me that the taxpayer's overall liabilities for the years 1980-81 to 1983-84, inclusive, cannot be settled until the benefit in kind liability for each year in respect of the private use of the motor car supplied by his employer is determined. In this connection, information concerning business mileage has recently been supplied by the employer and the inspector is satisfied, on the basis of that information that no liability in respect of the use for private purposes of the car arises for the years 1982-83 or 1983-84.

The inspector has written to the taxpayer setting out figures of the benefit in kind liabilities which arose for the years 1980-81 and 1981-82. If the taxpayer agrees those figures, his tax liability for each of the four years referred to above will be reviewed and any refund due will be made as quickly as possible.

476.

asked the Minister for Finance the reason the tax deductions of a Garda retirement pension have been so drastically increased for a person (details supplied) in County Wexford; if these deductions are correct; and if not when they will be rectified.

The Revenue Commissioners have advised me that the taxpayer has not submitted a return of income since the year 1974-75. The inspector of taxes has written to him on several occasions requesting details of his income from all sources including particulars of his wife's business profits, to enable his income tax liabilities for all years subsequent to 1974-75 to be determined. The inspector has also been in communication with agents acting on behalf of the taxpayer. The question of a capital gains liability arising in respect of the sale of property also requires to be resolved.

As the taxpayer has failed to respond to the various requests for information, the inspector had no choice but to withdraw the PAYE tax-free allowances for 1983-84 and 1984-85. As soon as the necessary returns of income and details of disposals of property are supplied by the taxpayer, the inspector will restore the taxpayer's tax-free allowances for 1984-85 and review his liabilities for the earlier years.

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