asked the Minister for Finance if a person (details supplied) in Tallaght, County Dublin, is entitled to a tax refund in respect of the year ended 5 April 1982; if so, when such refund will be made to him in this regard; and whether his Department are aware that he was made redundant on 3 March 1982.
Written Answers. - Tax Refunds.
719.
I have been advised by the Revenue Commissioners that the official information available indicates that the taxpayer was made redundant on 5 February 1982 when he received a redundancy payment of £456.84 from which no tax was deducted. He took up a further employment on 5 March, 1982.
The inspector of taxes has reviewed the taxpayer's liability to income tax for the year 1981-82 and this review disclosed a small overpayment of £20.31. A cheque in settlement was sent to him on 29 April 1982.
720.
asked the Minister for Finance when the remaining tax rebate will be paid to a person (details supplied) in County Wexford; and if he will expedite the matter.
I have been advised by the Revenue Commissioners that a repayment of tax amounting to £57.74 was made to the taxpayer on the grounds of unemployment on 29 August 1981. The taxpayer called to the tax office on 16 September 1981 and notified the inspector of taxes that he was emigrating to Scotland. He was invited by the inspector to submit a claim from his new address but he has not done so. When the taxpayer submits his claim together with the cessation certificate (form P.45) which he received last August, the inspector will review the liability for 1981-82 and make whatever refund is due.