asked the Minister for Finance when a person (details supplied) in County Kerry will be paid a refund of PAYE income tax.
Written Answers. - Tax Refund.
145.
I have been advised by the Revenue Commissioners that tax repayment claims on the grounds of unemployment are normally dealt with at four-weekly intervals by reference to earnings to date of cessation of employment and cumulative tax-free allowances to date of claim.
The taxpayer ceased employment on 7 October 1985 and on 3 November 1985 submitted to the inspector of taxes a claim for repayment of tax on the grounds of unemployment. On examining the claim it was discovered by the inspector that tax had been under-deducted by the taxpayer's most recent employer from her earnings in the current year and, consequently, there is no repayment due before 14 February 1986. On 12 November 1985 the inspector wrote to the taxpayer explaining the position and also advised her to reapply after 14 February 1986 if she is still unemployed.