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Dáil Éireann debate -
Tuesday, 11 Jun 1985

Vol. 359 No. 6

Written Answers. - Tax Rebates.


asked the Minister for Finance when arrears of PAYE income tax due to a person (details supplied) in County Kerry will be paid.

I have been advised by the Revenue Commissioners that a review of the taxpayer's liability for 1984-85 was recently completed. Part of the tax found to have been overdeducted from his earnings for that year has been set off against the amount of an underpayment for 1983-84. A cheque for the net refund due will be issued as soon as possible.

An amended certificate of tax free allowances for the current year, 1985-86, which will restore the full amount of the allowances and reliefs for that year, will also be issued to the taxpayer without delay. Any tax which may have been overdeducted from the taxpayer's earnings since 6 April 1985 will be refunded by his employer on operation of the amended certificate.


Mr. Coughlan

asked the Minister for Finance when a refund of tax due to a person (details supplied) in County Donegal will be paid.

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.