Written Answers. - VAT Refund.

21.

asked the Minister for Finance the reason for the delay in issuing a refund of value-added tax to a factory (details supplied) in County Waterford.

I am informed by the Revenue Commissioners that a cheque in repayment of value-added tax due to the trader concerned issued on 31 March 1987.

The claim in question was partially restricted against a VAT liability. Claims that are restricted are subject to additional processing which delays in some measure repayment of any balance that may be due to the trader.