Tony Gregory
Ceist:96 Mr. Gregory asked the Minister for Finance if a person (details supplied) in Dublin 9, whose husband left work on 27 January 1992, should have her superannuation refund taxed at 10 per cent and not at 25 per cent.
Written Answers. - Superannuation Refund.
Repayments of superannuation contributions made on or after 29 January 1992 are subject to tax at the rate of 25 per cent unless the Revenue Commissioners are satisfied that the application for repayment was made before that date. In the case of the person mentioned in the representations the form of resignation which gave rise to the repayment was signed by the person concerned on 1 March 1992 and received by his employer on 16 March 1992. In the circumstances the 25 per cent tax rate was correctly applied.