asked the Minister for Finance if the tax rebate due to a person (details supplied) in Dublin 24 can be made to him having regard to the financial need of the person concerned; and if he will make a statement on the matter.
Written Answers. - Tax Rebate.
50.
I have been advised by the Revenue Commissioners that the taxpayer was married in June 1987. Under the rules for the taxation of married couples which were brought into effect by section 6 of the Finance Act, 1983, any repayment of tax arising as a result of a couple getting married is made after the end of the tax year in which the marriage takes place.
The Inspector of Taxes recently wrote to the taxpayer requesting certain details which are required to enable a review of the taxpayer's liability for 1987-88 to be carried out. On receipt of the required information the review will be undertaken and any refund found to be due will be made.