asked the Minister for Finance when a tax rebate will issue to a person (details supplied) in County Wexford.
Written Answers. - Tax Rebates.
149.
The Revenue Commissioners have advised me that the taxpayer ceased employment on 8 October, 1988 and submitted a claim for repayment of tax on the grounds of unemployment to the inspector of taxes on 3 November 1988. However, the inspector was unable to process the claim because he had not received the employer's copy of the cessation certificate confirming the amounts of pay and tax deducted during the taxpayer's period of employment. On 9 November 1988 the inspector wrote to the taxpayer's former employer for the necessary details but there has been no response. A reminder will now be issued.
On receipt of the required details any refund found to be due will be made to the taxpayer as soon as possible.
150.
asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Cork; when mortgage relief will be included in her tax free allowance; and the reason for the delay in having this matter dealt with.
The Revenue Commissioners have advised me that, as the taxpayer and her husband are chargeable to tax on the aggregation basis, her claim to a refund of tax falls to be dealt with by way of a review of her husband's liability to tax in respect of both their incomes for the years 1986/87 and 1987/88. The inspector of taxes wrote to the taxpayer's husband, on 29 July 1988, requesting the details necessary to deal with the reviews. On receipt of a reply, the reviews will be carried out, granting the appropriate tax-free allowances due, and any tax found to have been overpaid will be refunded.