asked the Minister for Finance if a person (details supplied) in County Wexford is entitled to an additional tax rebate in view of the fact that he is currently unemployed; and if he will clarify the matter.
Written Answers. - Tax Rebate.
53.
I have been advised by the Revenue Commissioners that a repayment of tax amounting to £95.43 was made to the taxpayer on the grounds of unemployment on 7 January 1988. On 8 March 1988, he applied again for a refund of income tax on the grounds of unemployment. As he had resumed employment for the period 11 January to 19 February, he was not entitled to a refund at that stage and was advised by the Inspector of Taxes to apply again if he was still unemployed at 5 April 1988. He applied on 8 April 1988 and the inspector will now review his liability to tax for the year 1987-88. Any overpayment arising will be refunded to the taxpayer on completion of the review.