asked the Minister for Finance when a refund of tax due to a person (details supplied) in County Donegal will be paid.
Written Answers. - Income Tax Rebates.
593.
Mr. Coughlan
The Revenue Commissioners have advised me that a refund of tax is not due in this case. Reviews of the taxpayer's liabilities for the years 1979-80 to 1983-84, recently completed, have indicated that a net underpayment of tax has arisen for those years. Details of these reviews will be sent to the taxpayer in the near future. The taxpayer will also be requested by the inspector to supply certain additional information which is required for the purpose of having his tax position for 1984-85 and 1985-86 brought up-to-date.
594.
asked the Minister for Finance when an exemption certificate for the tax year, 1985-86 and a tax rebate in respect of the years 1984 and 1985 will be issued to a person (details supplied) in County Limerick as he is in receipt of a pension from the Irish Pensions Trust and his tax affairs are dealt with in PAYE section 14 of the Dublin tax office.
I have been advised by the Revenue Commissioners that on the basis of the information available to the inspector of taxes regarding the amount of the taxpayer's estimated income for 1985-86 he is not entitled to exemption from income tax for that year. However, as his estimated income is only slightly in excess of the relevant exemption limit, he has been granted a measure of marginal relief subject to review after 5 April 1986. An amended certificate of taxfree allowances incorporating this relief was issued to him on 24 April 1985.
On 18 April 1985, a review of the taxpayer's 1984-85 income tax liability was carried out and a cheque in settlement of the refund due will be issued to him as soon as possible. An examination of his tax position for the year 1983-84 has indicated that a refund is not due for that year.