Gay Mitchell
Ceist:72 Mr. G. Mitchell asked the Minister for Finance if a further tax rebate is due to a person (details supplied) in Dublin 8 who left employment on 30 October 1991.
Written Answers. - Tax Rebates.
I have been advised by the Revenue Commissioners that the taxpayer's liability for the income tax year 1991-92 has been further reviewed to include age allowance of £400. A cheque for the additional refund due, £116, will be issued to him within the next ten days. The taxpayer will then have been refunded all tax due to him for the current year, 1991-92.
Gay Mitchell
Ceist:73 Mr. G. Mitchell asked the Minister for Finance if, in the case of a person (details supplied) in Dublin 12 who left employment on 29 November 1991 and resumed work with a new employer on 19 January 1992, he will ensure that a tax rebate due to her for the intervening period is paid; if he will outline the amount of the rebate due; and if he will confirm whether the rebate will be more than the amount notified to the person concerned.
I have been advised by the Revenue Commissioners that the taxpayer ceased employment on 6 December 1991 and that an application for a refund on the grounds of unemployment was received from her on 6 January 1992. A refund of £72.52 was calculated (up to 3 January 1992) and a cheque in settlement for this amount issued to her on 27 January 1992.
On receiving notification on 27 January 1992 of the taxpayer's recommencement of employment, an amended certificate of tax free allowances for the current year, 1991-92, was issued to her on 31 January 1992. The inspector has confirmed with her employer that this certificate will be put into operation on 6 February 1992 and any further tax due to her will be refunded at that date by her employer.
Frank Crowley
Ceist:74 Mr. Crowley asked the Minister for Finance whether a person (details supplied) in County Cork is entitled to a tax rebate.
I have been advised by the Revenue Commissioners that the taxpayer ceased employment on 5 August 1990, i.e., tax year 1990-91. No tax was deducted from him for that year, therefore, no refund was due. The taxpayer was advised of this on 24 September 1990 and again on 17 October 1990. Neither is there a refund due to the taxpayer for the year 1989-90.
Bernard J. Durkan
Ceist:75 Mr. Durkan asked the Minister for Finance if he will give details of the correct rate of tax free allowance in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that the taxpayer will receive an amended certificate of tax free allowances within the next seven days. On operation of this certificate his employer will make any refund due for the current year. A refund of £210.14 in respect of 1990-91 will be issued by the inspector of taxes within the next ten days also.