Vol. 422 No. 4
112 Mr. Stagg asked the Minister for Finance when a VAT rebate will be paid to a person (details supplied) in County Kildare; the reason for the delay in making payment of the refund to date; and if he will make a statement on the matter.
I am advised by the Revenue Commissioners that repayment of value added tax to the person concerned cannot be made as there are nine returns outstanding in the case. The person has also made two returns without submitting the accompanying payments.
The inspector cannot consider the approval of repayments claimed in the absence of the outstanding returns.
