Emmet Stagg
Ceist:222 Mr. Stagg asked the Minister for Finance if a refund of tax will be issued to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [7866/02]
Written Answers. - Tax Rebates.
I am informed by the Revenue Commissioners that the inspector of taxes wrote to the taxpayer in August 2000 informing him that the sum of £912, €1,158, was being retained in respect of C45 tax deducted from the taxpayer during the 1997-98 tax year pending receipt of the taxpayer's income tax return for that year – a C45 certifies the tax deducted at 35% by a contractor from payments due to a subcontractor e.g. in the building trade. The inspector has not received the return.
The inspector will not be in a position to establish whether the taxpayer is due a refund until he receives the taxpayer's 1997-98 tax return.