asked the Minister for Finance the reason a tax refund of £638 has not been paid to a person (details supplied) in County Offaly.
Written Answers. - Tax Refund.
68.
I have been advised by the Revenue Commissioners that there is no refund of tax due in this case. The taxpayer's liability for the year 1982-83 was reviewed on 11 April 1983, and an overpayment of £624.29 arose. His liabilities for the years 1979-80, 1980-81 and 1981-82 had already been reviewed in February 1983, and a total underpayment of £638.35 emerged. Accordingly, the 1982-83 overpayment was set against this underpayment leaving a net undercharge of £14.06 for the four years ended 1982-83.