asked the Minister for Finance the amount that was paid by way of tax rebate to a person (details supplied) in County Limerick; and how the rebate was calculated.
Written Answers. - Tax Rebate.
609.
I have been advised by the Revenue Commissioners that the taxpayer ceased employment on 30 November 1984 and subsequently submitted three claims to the inspector for repayment of tax on the grounds of unemployment. The relevant claims were dealt with in January, February and April 1985 respectively, and cheques in settlement amounting to a total refund of £365.03 were subsequently issued to him. The final claim was dealt with by way of a review of the taxpayer's liability for the entire year 1984-85. In the review he was granted all the allowances and reliefs to which he had proved title for that year and therefore, there is no further refund due to him. A balancing statement giving full details of the review was issued to him on 3 April 1985.
The inspector has already explained to the taxpayer that he is not entitled to a refund of all the tax which had been deducted from his earnings in 1984-85. The balance not refunded represents his actual liability for that year.