asked the Minister for Finance when a VAT refund will be paid to a person (details supplied) in County Cork.
Written Answers. - VAT Refund.
85.
I am informed by the Revenue Commissioners that they do not have any record of a claim for a VAT refund from the person in question.
86.
asked the Minister for Finance if a person (details supplied) in County Dublin will be issued with a full refund of VAT and excise duties as a disabled driver under section 43 of the Finance Act, 1968; and if he will make a statement on the matter.
I am informed by the Revenue Commissioners that a full refund of VAT in this case was paid to the person concerned on 26 February 1988. Difficulty arose over repayment of excise duty due to the wording of the relevant legislative provisions. I am having the legislation looked at again and will be in touch with the Opposition spokesmen with a view to including a possible amendment in the Finance Bill at present before the Dáil. The question of a refund of excise duty in the case in question will be sympathetically reviewed in the context of any resulting amendment to the disabled drivers' scheme.