Ned O'Keeffe
Question:94 Mr. N. O'Keeffe asked the Minister for Finance when a refund of tax and PRSI will be made to a person (details supplied) in County Cork. [31301/01]
Written Answers. - Tax Refund.
I am informed by the Revenue Commissioners that the taxpayer's former employer deducted income tax and PRSI from the taxpayer's lump sum payment in error. The inspector of taxes has established that the taxpayer is entitled to a tax refund of £660.23 – 838.32. A cheque for this amount is in the process of being issued. With regard to the PRSI deducted from his lump sum payment, the taxpayer should forward details of the PRSI deducted from his earnings since 6 April 2001 to the customer services section, Office of the Collector General, Sarsfield House, Limerick who will arrange to refund any PRSI overpaid.
Ned O'Keeffe
Question:95 Mr. N. O'Keeffe asked the Minister for Finance if VAT paid on the building of a new house is refundable to a person (details supplied) in County Cork. [31302/01]
The rate of VAT on the construction of a new house is currently 12.5%. Under the EU sixth VAT directive, with which Irish VAT law must comply, goods and services which were zero rated on 1 January 1991 can continue to be zero rated. However, the directive prohibits the introduction of new zero rates. Since a zero rate did not apply to construction on 1 January 1991, it is not within my power to relieve the VAT liable on the construction of a new house, irrespective of the status of the applicant. In general only VAT registered businesses making taxable supplies are entitled to recover VAT on their inputs.
Michael Creed
Question:96 Mr. Creed asked the Minister for Finance if he will make arrangements for the refund of income tax to a person (details supplied) in County Cork. [31347/01]
I am informed by the Revenue Commissioners that the inspector of taxes has no record of having received an application for a refund of tax from the taxpayer. On 3 December 2001 the inspector sent the appropriate form – form P50 – to the taxpayer to enable him to apply for a refund. The taxpayer should return the completed form together with his form P45 to the Inspector of Taxes, Cork PAYE, Government Offices, Sullivan's Quay, Cork. The inspector will process the taxpayer's claim as quickly as possible.