asked the Minister for Finance the present position regarding the application of a person (details supplied) in County Waterford for a tax rebate.
Written Answers. - Tax Rebates.
59.
I have been advised by the Revenue Commissioners that the taxpayer ceased employment on 6 November 1987. A claim for repayment of tax on the grounds of unemployment was submitted on 7 January 1988. This claim was dealt with and a cheque in settlement was issued to the taxpayer on 11 March 1988
The question of the taxpayer's entitlement to a further repayment of tax for 1987-88 now falls to be determined by way of a review of his liability for that year. The inspector has written to the taxpayer for the details required to carry out that review.
60.
asked the Minister for Finance if he will make a statement regarding the tax rebate in respect of a person (details supplied) in Dublin 24; the further rebates which are due; and when same will be made, following on his inability to attend for work arising from an accident which occurred on 9 November 1987.
I have been advised by the Revenue Commissioners that a claim for repayment of tax was submitted by the taxpayer on 18 January 1988. On the basis of the supporting documentation tax had been under deducted by his employer from his earnings for 1987-88 and, consequently, there was no repayment of tax due at that time. In his continued absence from work his weekly tax-free allowances accumulated and by 7 February 1988 he was due a refund of £111.28. This amount was repaid to him on 22 February. By 18 March his tax-free allowance had accumulated to a sufficient extent to enable the balance of the tax deducted (i.e. £188.51) from his earnings for 1987-88 to be refunded to him. This amount was refunded to the taxpayer on 18 April 1988.