asked the Minister for Finance if he will state, with reference to a reply of 19th October, 1967, if he is aware that the taxpayer concerned has again had her request for repayment of income tax in a lump sum erroneously refused by the inspector of taxes; and if he will now arrange to have the position corrected.
Ceisteanna—Questions. Oral Answers. - Income Tax Repayment.
183.
In August, 1967, the taxpayer in question proved title to a relief and claimed repayment of tax in respect of the preceding year of assessment 1966-67. The inspector proposed giving effect to the repayment by having it set off against the taxpayer's liability for the then current year 196768. As, however, the year in respect of which the relief was due had already expired, the taxpayer was entitled to repayment in one sum and the repayment was made accordingly.
In May, 1969, the taxpayer made a corresponding claim for repayment of tax in respect of the year 1968-69. The relief claimed had, however, already been given by way of reduction in the assessment for that year and the question of a refund did not arise since there had been no overpayment of tax.