asked the Minister for Finance the reason for the delay of nine months in the full payment of a tax rebate due to a person (details supplied) in County Louth; and when payment will now be made.
Written Answers. - Tax Rebate.
102.
I have been advised by the Revenue Commissioners that the taxpayer received a lump sum payment on cessation of his employment in May 1985. He was granted the basic statutory exemption of £6,000 by his employer at the time of payment and tax was deducted under PAYE from the balance of the lump sum payment.
Two claims were submitted to the inspector on 4 November 1985, one for repayment of tax on the grounds of unemployment and the other in relation to the tax deducted from the lump sum payment. The unemployment repayment claim was dealt with and all the tax which had been deducted from his earnings for the current year up to the date of cessation of employment, was refunded to him on 2 December 1985. The other claim will be dealt with when the details requested by the inspector in his letter of 12 February 1986 to the agents are supplied.