asked the Minister for Finance if he will confirm that a person (details supplied) in County Dublin is entitled to a rebate of tax already paid; if he will have this matter dealt with quickly; and if he will make a statement on the matter.
Written Answers. - Tax Rebate.
95.
I have been advised by the Revenue commissioners that the question whether the taxpayer is entitled to a refund of tax for 1985-86 cannot be determined until a review of his liability for that year has been carried out. This review will take into account any amounts paid by him to his daughter under a deed of covenant executed by him on 31 January, 1986.
The inspector will now write to the taxpayer to obtain from him the information required to carry out the review and to enable an amended certificate of tax-free allowances for the current year (1986-87) to be issued.