Dáil Éireann díospóireacht -
Tuesday, 12 Nov 1991

Vol. 412 No. 5

Written Answers. - Tax Rebate Application.

Brendan Howlin

Ceist:

102 Mr. Howlin asked the Minister for Finance if he has determined the reason a person (details supplied) in County Wexford, whose case was the subject of correspondence with his Department in August, 1991, is still awaiting a tax rebate despite having provided all relevant information to the tax office many months ago; the reason the tax office is now again requesting information already provided to them; and, if he will take steps to ensure that the person receives whatever moneys may be due to him from the Revenue Commissioners without further delay.

Minister for Finance (The Taoiseach)

I have been advised by the Revenue Commissioners that this taxpayer is seeking exemption from tax under the provisions of section 353, Income Tax Act, 1967 in respect of payments received by him while studying for his second mate's ticket in the merchant marine. Section 353, Income Tax Act, 1967 provides for exemption from tax in respect of income arising from a scholarship.

Before granting exemption from tax under section 353, the Revenue Commissioners must be satisfied that all the conditions for granting exemption under the section have been met. To date, and despite protracted correspondence, the taxpayer has not supplied the Revenue Commissioners with all the necessary information which would enable them to decide whether exemption is appropriate in his case. In particular, he has not forwarded a copy of any rules or agreement governing the payments received by him, and he has not clarified whether it is a condition of those payments that he works with the company sponsoring his studies after he obtains his qualification.

The most recent correspondence from his tax office was a further attempt by the Revenue Commissioners to secure this information.

When the outstanding information has been supplied, the Revenue Commissioners will decide whether or not the taxpayer qualifies for exemption under section 353.