asked the Minister for Finance the reason a person (details supplied) in Dublin 6 had not received an income tax rebate which was applied for over a year ago.
Written Answers. - Tax Rebate.
93.
I have been advised by the Revenue Commissioners that the question of whether or not a repayment of tax is due in this case cannot be determined until such time as the tax affairs of the taxpayer's husband are resolved. The couple are assessable to income tax on their combined income under the provisions of section 194 of the Income Tax Act, 1967, and the records show that the husband has arrears of tax for the years 1980-81 to 1984-85.
The taxpayer was advised of the position by the inspector when she telephoned the tax office on 26 September 1985 and it was not intimated to her that any repayment was due.
In an effort to resolve the matter the inspector will invite the taxpayer and her husband to call to the tax office for a discussion of their tax position. If the matter cannot be dealt with satisfactorily in this manner, the case will be listed for hearing before the Appeal Commissioner.