asked the Minister for Finance if he will write off a £1,000 VAT payment owed by a person (details supplied) in County Cork in view of the fact that the Revenue Commissioners owe him a £1,600 VAT rebate.
Written Answers. - Tax Repayment.
52.
I have been advised by the Revenue Commissioners that the person concerned claimed a repayment of £501 in respect of the VAT taxable period November-December 1987. Following an audit the Inspector of Taxes disallowed the claim and computed a liability of £1,131.51 for this period. This amount has not been paid.
The return for the period January-February 1988 is overdue and that for March-April is due not later than 19 May 1988. If a repayment is claimed for either of these periods, it will be credited towards the liability of £1,131.51, if and when certified by the Inspector.