Vol. 403 No. 4
114 Mr. Bell asked the Minister for Finance the reason for the delay in payment of a tax rebate to a person (details supplied) in County Louth who completed a social employment scheme with Drogheda Corporation in October 1990 and has been unemployed since then; and when payment will now be made.
I have been advised by the Revenue Commissioners that the taxpayer ceased employment on 19 October 1990 and submitted a claim to the inspector of taxes on 16 November 1990 for repayment of tax on the grounds of unemployment. The inspector replied on 23 November stating that there was no refund due at present but to reapply on 1 February 1991, if still unemployed, at which time a refund would be due.
The taxpayer commenced employment in November 1989 but the inspector of taxes was not advised of the position until the taxpayer completed a return of income on 22 April 1990. Also, his employer had erroneously granted him tax-free allowances against his earnings without any authorising certificate. A certificate of tax-free allowances for the current year, 1990-91, was issued to the taxpayer on 16 May 1990. As the allowances granted were less than those that had been operated by the employer, tax was underdeducted from 6 April 1990. The underpayment was not collected as the certificate which issued on 16 May 1990 applied the allowances from that date only. A refund will not, therefore, arise until 1 February 1991.
