asked the Minister for Finance when a tax rebate of £473.10 as notified to a person (details supplied) in County Louth will be paid; the reason for the delay; and if he will make a statement on the matter.
Written Answers. - Income Tax Refund.
I have been advised by the Revenue Commissioners that, since the taxpayer did not pay tax for the year 1986-87, he is not entitled to a refund for that year. The figure of £473.10 mentioned in the question represents marginal relief which was incorporated as an additional allowance in the taxpayer's certificate of tax-free allowances for that year and was expressed in the certificate as an "overpayment".
An amended certificate of tax-free allowances for 1987-88 which includes an estimated figure for marginal relief will be issued to the taxpayer as soon as possible.