Bernard J. Durkan
Question:159 Mr. Durkan asked the Minister for Finance when a refund of income tax will be made in the case of a person (details supplied) in County Meath; and if he will make a statement on the matter. [13904/00]
Written Answers - Tax Rebates.
I am informed by the Revenue Commissioners that, according to the information available to the inspector of taxes, the taxpayer is not due a refund of income tax.
The inspector of taxes has reviewed the taxpayer's tax liability for the 1999-00 tax year and established that: (i) in the absence of a return of income from the taxpayer, mortgage interest relief of £1,780 had been included in his tax-free allowances. The inspector has now learned that the taxpayer's mortgage was redeemed some years ago; and (ii) the taxpayer's tax-free allowances had not been reduced to take account of the income tax due on unemployment benefit the taxpayer received during the year.
The taxpayer's income tax liability for 1999-00 has been recalculated on the basis of adjustments made to his tax-free allowances in the light of (i) and (ii) as outlined, and the position is that he has a small under payment for the year.