asked the Minister for Finance the present position in relation to the claim for an income tax rebate/relief made over one month ago by a person (details supplied) in County Limerick.
Ceisteanna—Questions. Oral Answers. - Income Tax Rebate Claim.
8.
The taxpayer submitted a claim to the inspector of taxes on 8 January 1986 for relief in respect of an amount paid by her in October 1985 to a retirement benefits scheme approved under Chapter II of the Finance Act, 1972. The aggregate amount of all contributions paid in a year to such a scheme which may qualify for relief is restricted to 15 per cent of the taxpayer's remuneration for the year. Consequently, the inspector will not be in a position to deal with the claim until after 5 April 1986, when full details of the taxpayer's remuneration for 1985-86 and of her total eligible contributions to the scheme for that year become available.
The taxpayer was advised of the position by the inspector on 18 February 1986 and was invited to resubmit her claim after 5 April 1986.