Donal Carey
Ceist:69 Mr. Carey asked the Minister for Finance when a person (details supplied) in County Clare will be paid his tax rebate for 1989-90.
Written Answers. - Tax Rebate.
I have been advised by the Revenue Commissioners that an amended notice of assessment for the year 1989-90, compiled in agreement with the taxpayer's agent, was issued on 2 November 1990 to the taxpayer showing an overpayment of £1,388.80. However, this was set off against the taxpayer's liability for the years 1984-85 and 1985-86, i.e. £870.70 and £518.10 respectively. Therefore, no refund arises. The taxpayer's agent was advised accordingly by the inspector of taxes on 15 November 1990.