Dáil Éireann - Volume 414 - 18 December, 1991

Written Answers. - VAT Rebate.

52. Mr. Morley asked the Minister for Finance when a VAT rebate will be paid to a person (details supplied) in County Mayo.

Minister for Finance (Mr. B. Ahern): Two claims for repayment of VAT were received by the Revenue Commissioners, in respect of the periods May-June 1991, and July-August 1991. The repayment for July-August was paid by means of [2219] offset against VAT due for March-April 1991.

The May-June claim for repayment was certified by the inspector of taxes for a reduced amount. Part of this repayment has been offset against the remainder of VAT outstanding for March-April 1991.

A cheque for the balance of the repayment was issued to the taxpayer on the 17 December 1991.