asked the Minister for Finance when a VAT rebate will be paid to a person (details supplied) in County Meath; and if he will make a statement on the matter.
Written Answers. - VAT Rebate.
69.
I have been advised by the Revenue Commissioners that all claims for repayment of value-added tax received to date from the person concerned have been repaid.
70.
asked the Minister for Finance if he will arrange for early repayment of a tax rebate to a person (details supplied) in County Offaly.
I have been advised by the Revenue Commissioners that the taxpayer was married in August 1988. The normal procedure as set out in section 6 of the Finance Act, 1983, is that any claim to repayment of tax arising as a result of marriage is made after the end of the tax year in which the marriage takes place. Accordingly, the taxpayer should submit his Form P.60 for 1988-89 to the inspector of taxes after 5 April next to enable his liability for that year to be reviewed.
As an interim measure, the married personal allowance has been granted to the taxpayer on a week-one basis.