Dáil Éireann - Volume 399 - 14 June, 1990

Written Answers. - Tax Liability.

42. Mr. Lowry asked the Minister for Finance the reason for the delay in issuing repayment of VAT to a person (details supplied) in County Tipperary.

Minister for Finance (Mr. A. Reynolds): I am advised by the Revenue Commissioners that the repayment claims in question were held for set off against outstanding liabilities for taxable periods May-June 1989 and July-August 1989.

[2549] Claims requiring set off are subject to the additional processing which delays repayment of any balance that may be due to the trader.

The set offs in this particular case have been finalised and a balance of £46,984.09 issued on 12 June 1990 to the person concerned.

43. Mr. E. O'Keeffe asked the Minister for Finance when a certificate of tax free allowance will issue to a person (details supplied) in County Cork.

Minister for Finance (Mr. A. Reynolds): I have been advised by the Revenue Commissioners that the inspector of taxes has no record of the taxpayer. The inspector has now forwarded a return of income form to her for completion and on receipt of the completed form, a tax-free allowance certificate will be issued to her.

44. Mr. Durkan asked the Minister for Finance if a refund of income tax is due to a person (details supplied) in County Kildare; and if he will make a statement on the matter.

Minister for Finance (Mr. A. Reynolds): I have been advised by the Revenue Commissioners that the inspector of taxes is not in a position to determine if a refund of tax is due to the taxpayer until he submits an up-to-date return of income. Return forms for 1989/90 were issued to him for compeltion on 21 July 1989 and 22 September 1989. The relevant form, duly completed, is awaited by the inspector.