Liam Aylward
Ceist:59 Mr. Aylward asked the Minister for Finance whether the correct amount of PAYE income tax allowances are being afforded to a person (details supplied) in County Kilkenny.
Written Answers. - Taxation Matters.
I have been advised by the Revenue Commissioners that following receipt of a return of income dated 3 June 1991, an amended certificate of tax-free allowances issued to the taxpayer on 13 June 1991.
The tax-free allowances shown on this certificate, which are correct, amounted to £3,605 less £3,290 deduction for his social welfare pension, leaving £315 for use in connection with his Kilkenny County Council pension.
Bernard J. Durkan
Ceist:60 Mr. Durkan asked the Minister for Finance when a refund of VAT will be paid to a person (details supplied) in County Kildare.
I am advised by the Revenue Commissioners that repayment of value added tax to the person concerned cannot be made due to the inadequacy of the records maintained by him.
In this regard he should contact his local inspector of taxes as quickly as possible with a view to rectifying the deficiencies in his records.
John V. Farrelly
Ceist:61 Mr. Farrelly asked the Minister for Finance if he has finalised the tax affairs of a person (details supplied) in County Meath following the lodging of documents in the Collector General's office; and if he will make a statement on the matter.
I am informed by the Revenue Commissioners that the assessments were revised on 12 June 1991 in accordance with long overdue returns for the years 1988-89 and 1989-90 which were submitted in May 1991 to the inspector of taxes at Dublin tax district, 1 Lower Grand Canal Street, Dublin 2. The taxpayer was advised of the revised amounts on 12 June 1991. The amounts of tax originally due for the years in question were referred for collection earlier in 1991 to the sheriff for County Meath after all normal collection action had failed to secure payment. The sheriff has been advised of the revised amounts due.