asked the Minister for Finance the reason a tax rebate has not been paid to a person (details supplied) in County Wexford; and if he will arrange to have the case reinvestigated.
Written Answers. - Tax Rebate.
445.
The Revenue Commissioners have advised me that, on the basis of the information available to the inspector of taxes, there is no refund of tax due in this case. Reviews of the taxpayer's liabilities for the three years 1980-81 to 1982-83 recently carried out showed that insufficient tax had been paid for those years. An examination of the position for the current year, 1983-84, indicates that tax has been overpaid but the amount of the overpayment is not sufficient to discharge the liabilities for the earlier years. The taxpayer has already been advised of the position in relation to the years 1980-81 to 1982-83 and the inspector will write to him shortly regarding the collection of the balance of the tax due for those years.