Vol. 417 No. 3
51 Mr. Durkan asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Kildare who only received a lone parent's allowance from 5 April to 6 May 1991 but has had earnings of £2,179 assessed against her for the year ending 5 April 1991, and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that the details supplied by the Deputy refer to two separate tax years. The taxpayer received the full lone parent allowance of £2,179 from the Department of Social Welfare in the year ended 5 April 1991. She was accordingly assessed on this amount for that year. Her liability for 1990-91 was reviewed on 28 May 1991 and no refund arose. The lone parent allowance which she received in the period from 6 April to 6 May 1991 will be assessed in the tax year ended 5 April 1992.
