Liam Aylward
Question:51 Mr. Aylward asked the Minister for Finance if he will arrange a refund of PAYE income tax before Christmas 1999 to a person (details supplied) in County Kilkenny. [27362/99]
Written Answers. - Tax Rebates.
I am informed by the Revenue Commissioners that a notice of assessment for the tax year 1997-98 issued to the taxpayer on 24 February 1999 show ing an income tax overpayment of £1,266.01. The taxpayer, however, has arrears of income tax amounting to £1,271.85 in relation to previous tax years.
A letter issued to the taxpayer's agent on 13 April 1999 outlining how the overpayment had been set against income tax outstanding for earlier years and that accordingly no refund was due.
The assessment for the 1997-98 year was based on the taxpayer's return for that year which did not include relevant accounts. The taxpayer's agent has been asked to forward the relevant accounts for the year 1997-98. On receipt of these accounts the inspector will review the overall position for the years in question.