asked the Minister for Finance the reason for the delay in having a refund of income tax paid to a person (details supplied) in County Waterford.
Written Answers. - Income Tax Refund.
76.
I have been advised by the Revenue Commissioners that the taxpayer ceased employment in July 1985. Two repayments of tax on the grounds of unemployment were made to him during 1985-86.
A review of the taxpayer's liabilities for the years 1982-83 to 1985-86, to take account of arrears of pay which he received in January 1986, has been carried out and an underpayment has emerged. The inspector wrote to the taxpayer on 22 April 1986 advising him of the position.