asked the Minister for Finance the reason for the delay in furnishing a VAT rebate to a person (details supplied) in County Westmeath; and when this rebate will be paid.
Written Answers. - VAT Rebate.
367.
I have been advised by the Revenue Commissioners that it was found necessary to refer the value-added tax repayment claim for September/October 1983 from the person concerned, for audit, to the inspector of taxes. Pressure of work in the section concerned subsequently delayed repayment. A cheque in settlement of his claim was issued to the trader on 21 February 1984 after set-off of unpaid declared liabilities for earlier tax periods.