asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Limerick as the correct assessment was less than the estimated assessment paid during the recent tax amnesty.
Written Answers. - Tax Rebate.
38.
I am advised by the Revenue Commissioners that the payment made by the taxpayer under the amnesty covered the liabilities for the years 1982-83 to 1987-88 and an amount of £38.82 which was set against the liability for 1988/89. The amounts were paid in respect of liabilities which were due and payable and the question of a refund does not, therefore, arise.
The assessments for two of the years covered by the amnesty payment, 1986-87 and 1987-88 were disputed by the taxpayer's agents. However, the amounts assessed for these years were confirmed by the Appeal Commissioners in December, 1987. As an appeal against the Appeal Commissioners' decision was not lodged within the statutory time limit the tax as charged in the assessments is legally due. The Inspector of Taxes has no reason to believe that these amounts are excessive.