Vol. 447 No. 1
93 Mr. Yates asked the Minister for Finance if the income tax affairs of a person (details supplied) in County Wexford will be clarified and any consequent refund issued to him immediately in view of his seasonal employment for which he was taxed at the emergency rate; and if a full PAYE balancing statement will issue to him. [3077/94]
I have been advised by the Revenue Commissioners that the taxpayeer was in seasonal employment from 3 June 1994 to 30 July 1994. Before and after this period he was in receipt of unemployment benefit. When he ceased employment he submitted an application for repayment of tax to the inspector of taxes on 16 August 1994 on which he stated that he would resume work before 5 April 1995 "if work becomes available". However, where the taxpayer remains unemployed, he can continue to submit claims at four weekly intervals to the inspector (up to 5 April next) for repayment of any tax paid.
In this case, a repayment of £214.81 which took into account the taxpayer's earnings from his employment, the unemployment benefit received by him and his accumulated tax-free allowances to week 21, as issued to him on 12 September 1994.
A further application was received by the inspector on 15 September 1994 and again taking into consideration the above factors the inspector reviewed his tax affairs to week 26 and as a result a cheque in settlement for £7.37 was issued to him on 3 November 1994.
A balancing statement will issue to the taxpayer at the end of the tax year. This will include his marriage allowance from 5 October 1994 onward.
