asked the Minister for Finance when a person (details supplied) in County Cork will receive payment of a VAT rebate for (a) 1986, (b) 1987 and (c) July-August 1988.
Written Answers. - VAT Rebates.
124.
I have been informed by the Revenue Commissioners that 12 repayments of VAT claimed in 1986, 1987 and 1988 were made to the person concerned for the periods mentioned. Two repayment claims for 1986 were disallowed after an examination of the claims by the inspector of taxes.
125.
asked the Minister for Finance the reason for the delay in having a tax rebate paid to a person (details supplied) in County Waterford.
I am advised by the Revenue Commissioners that in order to calculate the top slicing relief due to the taxpayer in respect of a redundancy payment, it is necessary to review his liability to tax for the year 1987-88 and the previous five years. The taxpayer is also chargeable under Schedule D on trading profits. Consequently in order to finalise top slicing relief it was necessary to obtain supplementary information from the taxpayer. It is hoped to finalise the case in the near future when any refund due will be made to the taxpayer.
126.
asked the Minister for Finance when payment of a tax rebate will be made to a person (details supplied) in County Waterford.
I am advised by the Revenue Commissioners that the inspector of taxes wrote a letter to the taxpayer on 3 May 1988 in connection with her claim for a refund of income tax but has not yet received a reply. The inspector will now write again directly to the taxpayer in order to elicit from her the information sought in that letter.