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Dáil Éireann díospóireacht -
Thursday, 25 Oct 1979

Vol. 316 No. 5

Written Answers. - Tax Refunds.

323.

asked the Minister for Finance the number of rebates over £10 made to persons who have been overtaxed during the period 1977-78 and 1978-79 and the total amount of the payments refunded to taxpayers during the same period.

It is assumed that the question relates to PAYE taxpayers. No statistics are available of rebates over £10 made to persons who have been overtaxed during the period 1977-78 and 1978-79. The total amount of the payments refunded to PAYE taxpayers during the period in question was £16.302 million during 1977-78 and £18.987 million during 1978-79.

These amounts relate only to actual refunds. Overpayments of PAYE tax are dealt with mainly by refund, but can also be set-off against underpayments for other years or by increasing tax-free allowances for a current year.

The repayments made in each of the two periods mentioned do not necessarily relate to the tax years covered by these periods. They also include many repayments in respect of other tax years.

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