Bernard J. Durkan
Question:247 Mr. Durkan asked the Minister for Finance if a person (details supplied) in County Kildare is due a refund of tax paid; and if he will make a statement on the matter. [23063/00]
Written Answers. - Tax Rebates.
I am informed by the Revenue Commissioners that the taxpayer is due a refund of the income tax which he has paid since 6 April 2000, viz. £4.90. This refund will be made by Kildare County Council which pays a pension to the taxpayer.
The inspector of taxes learned recently that the taxpayer is in receipt of disability benefit as well as his pension from Kildare County Council. A revised certificate of tax free allowances issued accordingly on 16 October 2000. As the taxpayer's tax free allowances are greater than his income, he is not liable to pay income tax. Kildare County Council will repay the tax which has been deducted from the taxpayer's pension since 6 April 2000 when the revised certificate of tax free allowances, which is effective from that date, is put into effect.