Paul Bradford
Question:268 Mr. Bradford asked the Minister for Finance when a person (details supplied) in County Cork will be allowed a full VAT refund. [18876/97]
Written Answers. - VAT Refunds.
I am informed by the Revenue Commissioners that five VAT repayment claims, totalling £25,170, were received from the taxpayers in question. Four of these claims, totalling £20,026, have been repaid in full. The remaining claim for £5,144, has not yet been certified for repayment, pending determination of the amount of the relevant VAT input credit. The credit falls to be restricted to cover "VAT self supplies" as the taxpayers reside on the premises in question. Discussions took place with the taxpayers' accountants in May 1997 and the Inspector is awaiting a proposal which can form a basis for settlement of the issue.