Vol. 409 No. 6
72 Mr. Bell asked the Minister for Finance the reason a full rebate of income tax has not been made to a person (details supplied) in County Louth; the reason a rebate was not made for the years prior to 1985/1986; and when payment for previous years will be made.
I have been advised by the Revenue Commissioners that for the years 1982/83 to 1986/87 the taxpayer was assessable to benefit-in-kind in the amount of £750 per annum for the use of a patrol car in his employment as a Fisheries Officer with the Eastern Regional Fisheries Board.
The exemption of the taxpayer from benefit-in-kind was negotiated and agreed during the income tax year 1990/91. The treatment of back years is governed by the provisions of the Income Tax Act, 1967. In circumstances such as this, the Income Tax Act, 1967, allows for a revision of the liability for the five preceding years only. The only year in this period for which benefit-in-kind had been assessed on the taxpayer was 1985/86. When this year was reviewed an overpayment of £262.50 arose. This was offset against an underpayment of £105.10 for 1981/82 to 1984/85 and the balance was repaid on 27 May 1991.
