asked the Minister for Finance when he will pay a tax rebate to a person (details supplied) in County Wexford.
Written Answers. - Tax Rebates.
102.
I have been advised by the Revenue Commissioners that the taxpayer ceased his seasonal employment on 24 November 1984 subsequently submitted to the inspector of taxes a claim for repayment of tax on the grounds of unemployment. The claim was dealt with in January 1985. A cheque in settlement representing all tax deducted from the taxpayer's earnings in that employment was issued to him on 6 February 1985.
On the basis of the information now available to the inspector, the taxpayer recommenced employment in the current year, 1985-86. A certificate of tax-free allowances incorporating all the allowances to which the taxpayer is entitled was issued to him on 17 June 1985. Any tax which has been over-deducted from the taxpayers earnings since the date he resumed employment will be refunded to him by his employer on operation of this certificate.
103.
asked the Minister for Finance if a person (details supplied) in County Wexford is in receipt of a proper tax-free allowance; and if a tax rebate will be paid to this person in the event of a tax overpayment for this tax year.
I have been advised by the Revenue Commissioners that the taxpayer took up her latest employment on 1 May 1985. On the basis of a completed return of income, a certificate of tax-free allowances, including all the allowances and reliefs to which the taxpayer is entitled was issued to her on 20 June 1985.
When this certificate is put into operation by the taxpayer's employer, the tax which has been over-deducted from her earnings since 1 May last will be refunded.
104.
asked the Minister for Finance when a tax refund due for a considerable time will be paid to a person (details supplied) in County Cork who is employed by Castlelyons Co-operative.
I have been advised by the Revenue Commissioners that following receipt of all outstanding information a review of the taxpayer's liability for the year 1984-85 was completed on 12 June 1985. A cheque in settlement of the overpayment which emerged as a result of the review will be issued to the taxpayer as soon as possible.
105.
asked the Minister for Finance the reason for the prolonged delay in issuing a certificate of tax-free allowances to a person (details supplied) in County Dublin; and if this can now be provided as a matter of urgency.
I have been advised by the Revenue Commissioners that the required certificate of tax-free allowances was issued to the taxpayer on 20 June 1985, for use in connection with his present employment. Any tax which may have been over-deducted from the taxpayer's earnings since the date he commenced that employment will be refunded to him by his employer when the certificate is put into operation.
The delay in issuing the tax-free allowances certificate which is regretted arose from difficulty in identifying the tax office responsible for dealing with the taxpayer's income tax affairs.
106.
asked the Minister for Finance the reason for the delay in the issue of a tax rebate to a person (details supplied) in County Westmeath; and if he will make a statement on the matter explaining when this refund will issue.
I have been advised by the Revenue Commissioners that the taxpayer submitted a claim to the inspector of taxes on 21 February 1985, for tax relief in respect of loan interest. The appropriate form requesting details of the loan, including the purpose for which it was used, was issued to the taxpayer for completion on 28 February 1985. However, the form had not been returned on 3 June 1985, and on that date the inspector wrote to him again enclosing a duplicate form for completion. On receipt of all the necessary information his liability for 1984-85 will be reviewed and any tax found to have been overpaid will be refunded. His tax-free allowances for the current year will also be amended, if necessary.