Michael P. Kitt
Question:75 Mr. M. Kitt asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Galway.
Written Answers. - Tax Rebate.
I have been advised by the Revenue Commissioners that for the tax years 1988/89 and 1989/90 assessments issued showing overpayments of £136.65 and £86.79 respectively. PRSI allowances of £286 were included in error for both years. Corrected assessments would show an overpayment of £35.55 and an underpayment of £4.73 for these years. However, for the tax year 1987/88 a liability of £2,872.05 arose and the net overpayment will have to be set off against this liability. Tax liability for the year 1990/91 has not been finalised either.
In the circumstances no refund is due at this time.