Gay Mitchell
Ceist:64 Mr. G. Mitchell asked the Minister for Finance if he will give an assurance that a tax rebate is made to a person (details supplied) in Dublin 12 who has no income and who has been seeking the rebate since October 1990.
Written Answers. - Tax Rebates.
I have been advised by the Revenue Commissioners that the taxpayer's liability to tax for the current tax year, 1990/91 has been reviewed by the Inspector of Taxes and that a balancing statement was issued to him on 11 December 1990 followed by a cheque in settlement on 17 December 1990.
Gay Mitchell
Ceist:65 Mr. G. Mitchell asked the Minister for Finance if he will give an assurance that a tax rebate, which is due to a person (details supplied) in Dublin 12 for the years 1988/89 and 1989/90 is now paid; and that this person is given full credit for all tax deducted from his salary by his former employers in arriving at the amount of refund due.
I have been advised by the Revenue Commissioners that the taxpayer was due tax relief under section 6 of the Finance Act, 1983 (relief due in year of marriage) in the income tax year 1988/89. However when his liability was reviewed there was a net underpayment of £50.57 in that year as he had been taxed on an incorrect tax table.
His liability for the year 1989/90 has been reviewed and a cheque for an overpayment of £309.65 will be issued to him on 19 December 1990. The taxpayer's former employer has not yet provided the actual details necessary to complete a full review of his tax liability even though they have been requested to do so. Therefore as an interim measure the Inspector of Taxes has estimated his earnings and the tax deducted in arriving at the amount of the refund. On receipt of the actual details a full review will be carried out.