Brian Cowen
Ceist:59 Mr. Cowen asked the Minister for Finance if a tax rebate is payable to a person (details supplied) in County Offaly who retired during the tax year 1989-90.
Written Answers. - Tax Rebate.
I have been advised by the Revenue Commissioners that the inspector of taxes is not in a position to determine if the taxpayer is entitled to a refund of tax for 1989-90 in the absence of a completed return of income and supporting farm accounts for that year. The inspector of taxes wrote to the taxpayer on 11 May 1989 for further information to finalise his liability for 1988-89. A reply has not been received. The inspector of taxes has now written to the taxpayer again for the details required to finalise his liability for both years.