asked the Minister for Finance if a person (details supplied) in County Wexford is entitled to a tax rebate for 1983-1984.
Written Answers. - Tax Refunds.
231.
I have been advised by the Revenue Commissioners that the inspector of taxes wrote to the taxpayer recently in order to determine whether his tax free allowances for 1983-84 reflected all the deductions and reliefs to which he was entitled. When the taxpayer responds an amended certificate will be issued and any tax overdeducted since 6 April last will be refunded by the employer on operation of the certificate.
232.
asked the Minister for Finance the reason a VAT refund was not allowed to a person (details supplied) in County Cork; and if he will make a statement on the matter.
Under value-added tax law a registered person may not in general deduct from his VAT liability VAT paid on the acquisition of a passenger motor vehicle. VAT deduction is, however, allowed in respect of commercial motor vehicles. It has now been established to the satisfaction of the Revenue Commisioners that the deduction sought in this case is in respect of a vehicle of the latter type and is therefore allowable. The taxpayer has been informed accordingly.
233.
asked the Minister for Finance when a tax refund will be paid to a person (details supplied) in County Cork.
I have been advised by the Revenue Commissioners that the taxpayer has sought reviews of his tax liability for the years 1981-82 and 1982-83. Progress on the reviews is held up while certain necessary information is awaited from the taxpayer's accountants. As soon as this information comes to hand, any tax overpaid in these years will be refunded.
From the information available to the inspector for 1983-84, it would appear that the taxpayer is entitled to age exemption and an amended certificate of tax-free allowances on this basis will be issued shortly. Tax deducted since 6 April last will be refunded by the employer on operation of this certificate.
234.
asked the Minister for Finance if a tax rebate will be paid as a matter of urgency to a person (details supplied) in County Wexford.
I have been advised by the Revenue Commissioners that the taxpayer requested a review of her liability for the year 1982-83. To enable the review to be carried out, it would be necessary to have certain particulars of her husband's employment in the year. He was requested to furnish this information on 29 November 1983. He has not yet done so and a reminder has been sent to him.
For the current year 1983-84, the taxpayer has requested that the share of the aggregate tax-free allowances presently allocated to her husband should now be transferred for use in her employment. An amended certificate of tax-free allowances to reflect this change will be issued shortly and any tax overdeducted since 6 April last will be refunded to her by her employer on operation of this certificate.