asked the Minister for Finance the reason arrears of tax have not been paid to a person (details supplied) in County Meath when it was promised at the end of the tax year on 5 April 1989; if immediate payment will be made; and if he will make a statement on the matter.
Written Answers. - Payment of Tax Arrears.
56.
The Revenue Commissioners have advised me that there is no refund of tax due to the taxpayer. In fact, a review of the taxpayer's liability for the year 1988-89, has revealed an under-payment of £702.08. This under-payment arose due to the fact that the taxpayer is liable to Irish tax on her income from Irish and UK sources in that year.
A PAYE balancing statement along with a covering letter was issued by the inspector of taxes to the taxpayer on 11 October 1989, outlining the position and advising her that the under-payment would be collected by reducing her tax free allowances for the years 1990-91 and 1991-92.