Vol. 406 No. 5
51 Mr. Durkan asked the Minister for Finance if a rebate of income tax is due to a person (details supplied) in County Kildare who has been unemployed since 11 January 1991 and intends to recommence employment by 20 March 1991; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that the inspector of taxes has no record of receipt of a claim for a tax refund from the taxpayer. The inspector has now written to him for the details necessary to bring his tax affairs up to date.
The taxpayer will be taxed on an emergency basis by his new employer for the remaining two weeks of the current tax year. He should submit his P60 to the inspector of taxes after 5 April 1991 to have his liability for the year 1990-91 reviewed and any repayment due will be made.
