Bernard J. Durkan
Question:133 Mr. Durkan asked the Minister for Finance if and when a refund of income tax will be paid to a person (details supplied) in County Kildare; and if he will make a statement on the matter.
Written Answers. - Income Tax Refund.
The Revenue Commissioners have advised me that no formal claim for repayment of tax on the grounds of unemployment has been received from the taxpayer to date. Accordingly, the inspector of taxes will now write to him for the details necessary to calculate if any refund is due.
Bernard J. Durkan
Question:134 Mr. Durkan asked the Minister for Finance the present position in respect of the tax free allowance of a person (details supplied) in County Laois who has claimed allowances in respect of a dependent relative and of life assurance; if any refund is due to the person concerned; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that the taxpayer has been granted all the reliefs and allowances, including life assurance relief, to which he is entitled on the basis of the information available. The allowances are based on the information furnished by him on his most recently completed return of income form, that for 1986-87. The taxpayer was granted dependent relative allowance in respect of his mother for all years up to the time of her death in February, 1987.
The inspector has reviewed the taxpayer's liability for years up to and including 1986-87. There is no refund due and an undercharge of £105.80 arose in 1986-87. The inspector is sending the taxpayer return of income forms for 1987-88 and 1988-89 so that these years can be reviewed and any additional allowances claimed.