asked the Minister for Finance if a person (details supplied) in County Wexford is entitled to a further tax rebate while he is unemployed; and, if so, when this will be paid.
Written Answers. - Tax Rebate.
92.
The Revenue Commissioners have advised me that a refund of tax is not due in this case. A recent review of the taxpayer's liability for the year 1984-85 indicated that a small underpayment of tax has arisen for that year. Details of the review were issued to the taxpayer on 29 May 1985. When the taxpayer resumes employment the underpayment will be collected by an appropriate reduction in his tax-free allowance.