Vol. 396 No. 2
86 Mr. Durkan asked the Minister for Finance when a refund of income tax will be made in the case of a person (details supplied) in County Kildare who has been off work due to injury for the past ten months; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that a review of the taxpayer's tax liability for 1988-89 was carried out on 30 January 1990 and an overpayment for £6.54 arose. A cheque in settlement was issued to him on 7 February 1990. As the taxpayer had continued to be paid by his employer during the full period in which he was on sick leave in that particular year, a refund of tax on the basis of unused tax free allowances did not arise.
For the current year, 1989-90, i.e. since 6 April last, the taxpayer has not been paid any income by his employer, and consequently no tax has been paid by him. Accordingly, there is no refund due for this year.
