asked the Minister for Finance the reason an income tax rebate which is due to a person for 1981-82 (details supplied) in County Waterford has not been paid.
Written Answers. - Tax Rebates.
339.
I have been advised by the Revenue Commissioners that the inspector of taxes wrote to the taxpayer on 19 January 1983 for further information so as to establish whether a repayment position arose. On receipt of the required information the taxpayer's claim will be dealt with as quickly as possible.
340.
asked the Minister for Finance the reason an income tax rebate for 1981-82 which is due to a person (details supplied) in County Waterford has not been paid.
I have been advised by the Revenue Commissioners that the taxpayer requested a refund of tax on the grounds of unemployment in January 1982. The inspector of taxes wrote to the taxpayer in February 1982 requesting the submission of a formal claim together with the relevant certificate of pay and tax deducted so that any refund due could be made. However, there was no response from the taxpayer, to whom the inspector has now written again in the matter.
341.
asked the Minister for Finance the reason an income tax rebate for 1980-81 and 1982-83 which is due to a person (details supplied) in County Waterford has not been paid.
I have been advised by the Revenue Commissioners that no request was received by the inspector of taxes from the taxpayer to have the tax liability for the year 1980-81 reviewed. As regards the year 1982-83, a claim to repayment of tax on the grounds of unemployment was not received by the inspector until 10 January 1983.
The inspector has now reviewed the liabilities and a cheque for the total amount of the tax overpaid for both years, i.e., £236.86, will be issued to the taxpayer shortly.
342.
asked the Minister for Finance if he will arrange to have a refund of VAT which is owed for farm drainage paid to a person (details supplied) in County Kilkenny.
I am informed by the Revenue Commissioners that a VAT refund was made in this case on 1 December 1982.