Michael Bell
Question:73 Mr. Bell asked the Minister for Finance the reason a rebate of tax has not yet been paid to a person (details supplied) in County Louth.
Written Answers. - Tax Rebate.
I have been advised by the Revenue Commissioners that a tax rebate is not due and in fact the taxpayer has a liability of £172.38. The liability arose because of the transfer of a substantial portion of the taxpayer's tax free allowances to his wife at his request.
After 5 April 1991, the taxpayer should forward his wife's form P60 to the Inspector of Taxes who will review their joint liability for 1990-91 and any overpayment arising then will be refunded.