Eamon Walsh
Question:66 Mr. E. Walsh asked the Minister for Finance if he will pay a tax rebate to a person (details supplied) in Dublin 24; and if he will make a statement on the matter.
Written Answers. - Tax Rebate.
I have been advised by the Revenue Commissioners that the taxpayer acting in the capacity of a sub-contractor suffered the deduction of £1,490.67 tax. The taxpayer is entitled to a repayment provided he has no outstanding tax liabilities. The inspector of taxes requires sight of taxpayer's business records to verify his tax position. The inspector sent the taxpayer notice that an inspection of the records would take place on 17 May, 1993. The taxpayer failed to produce the records on that date. Repayment cannot be made until the records are made available.