Ned O'Keeffe
Ceist:80 Mr. E. O'Keeffe asked the Minister for Finance when a VAT refund will be made to a person (details supplied) in County Cork.
Written Answers. - Tax Refunds.
I am informed by the Revenue Commissioners that the claim in question was paid on 14 March 1990.
Tomás MacGiolla
Ceist:81 Tomás Mac Giolla asked the Minister for Finance when a person (details supplied) in Dublin 15 who has been on emergency tax since November 1989, will have his tax situation regularised; if he will appoint sufficient staff to the Revenue Commissioners to prevent such delays arising in the future; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that a certificate of tax-free allowances for the year 1990-91 will be issued to the taxpayer in the next ten days.
The taxpayer did not submit a request for a tax-free allowance until 20 February, 1990. Since then he has changed employment and any refund due to him for the year 1989-90 will be determined by the Inspector of Taxes on review of his liability. This review will be done when details of pay and tax from the taxpayer's present and former employers are furnished. The inspector is writing to the taxpayer in the matter.
Phil Hogan
Ceist:82 Mr. Hogan asked the Minister for Finance when a tax refund will be paid to a person (details supplied) in County Kilkenny.
The Revenue Commissioners have advised me that a refund of tax for £778.09 will be issued to the taxpayer within the next week.
Chris Flood
Ceist:83 Mr. Flood asked the Minister for Finance if he will expedite a PAYE tax rebate in the case of a person (details supplied) in Dublin 24.
I have been advised by the Revenue Commissioners that a cheque for £581.39, representing the tax deducted from the taxpayer's earnings in the current year, will be issued to him within the next ten days.
Ivan Yates
Ceist:84 Mr. Yates asked the Minister for Finance when the tax situation of a person (details supplied) in County Wexford will be brought up to date; and when a tax rebate will issue to him.
I have been advised by the Revenue Commissioners that the Inspector of Taxes has written to the taxpayer requesting the necessary information to bring his tax affairs up to date. On receipt of this information a tax-free allowance certificate for the year 1990/91 will be issued to the taxpayer and his liability for the current year will be reviewed. Any tax overdeducted will be refunded to him.
Austin Deasy
Ceist:85 Mr. Deasy asked the Minister for Finance the reason a person (details supplied) in County Waterford is being assessed with benefit-in-kind for income tax purposes in respect of a company van, in view of the fact that he has his own car for private use and the nearest company depot is in Limerick; if he will reverse this decision; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that the taxpayer was assessed to benefit-in-kind on the basis of a return submitted by his employer. A charge occurs where the employee has the private use of a company asset. The fact that the taxpayer has his own car does not affect the application of benefit-in-kind.
The only circumstances in which benefit-in-kind would not apply would be if the taxpayer reimbursed his employer for the non-business use of the van. If the taxpayer wishes to query the amount assessed or to discuss the matter further he should contact the Inspector of Taxes, Benefit-in-Kind Section, Pearse House, Dublin 1.
P. J. Sheehan
Ceist:86 Mr. Sheehan asked the Minister for Finance when a person (details supplied) in County Cork will receive payment of a VAT recoupment.
I am informed by the Revenue Commissioners that the claim in question has been approved for payment and that a cheque in settlement will issue shortly.