asked the Minister for Finance when a PAYE income tax refund will be made to a person (details supplied) in County Kerry whose employment with the Cadbury factory in Rathmore was discontinued in January 1983 and in whose case all forms were completed and submitted a long time ago; and if he will make a statement on the matter setting out the cause of the delay in making this payment.
Written Answers. - Tax Rebate.
327.
I have been advised by the Revenue Commissioners that the inspector has now completed a review of the taxpayer's liability for all years 1978-79 to 1982-83, inclusive. An overpayment has arisen and a cheque in settlement was issued to the taxpayer on 15 October 1984. The delay in carrying out the review of the years in question was caused by the failure on the part of the Revenue Commissioners to seek adequate and full information at an early stage in their inquiries. That omission then led regrettably to the delay in making the repayment.