Written Answers. - VAT Rebate.

Michael Ferris


48 Mr. Ferris asked the Minister for Finance when a VAT rebate will be made to a person (details supplied) in County Tipperary; and if he will make a statement on the matter.

I am advised by the Revenue Commissioners that a refund to the trader in question can only be made if he brings his VAT affairs up to date. Returns are due from him for March-April 1990, May-June 1990, July-August 1990 and September-October 1990. On receipt of the returns the Revenue Commissioners will review his VAT position and if, following the review, a repayment is due, it will then issue.