asked the Minister for Finance the reason a tax rebate has not been paid to a person (details supplied) in County Offaly who terminated her employment at the end of August 1987; if he will make a statement on the matter; and if he will give an explanation as to how the repayment due, or otherwise, is calculated.
Written Answers. - Tax Rebate.
76.
The Revenue Commissioners have advised me that when the taxpayer's claim for a refund of income tax was being processed on 3 November 1987, she was incorrectly granted the single personal allowance instead of the higher allowance which is available to widowed persons. The error has now been rectified and a further review of the taxpayer's liability for the current year shows that an overpayment of £103.67 has arisen. A cheque in settlement will be issued to the taxpayer as quickly as possible.