asked the Minister for Finance when arrears of tax will be paid to a person (details supplied) in County Louth.
Written Answers. - Income Tax
490.
I have been advised by the Revenue Commissioners that the tax over-deducted from the taxpayer's earnings for 1983-84 was refunded to him on 28 August 1984. A further claim has not been lodged with the inspector since that date.
491.
asked the Minister for Finance the reason a person (details supplied) in County Cork has not been paid his tax refund which he claims amounts to approximately £600.
I have been advised by the Revenue Commissioners that the taxpayer ceased employment on 16 November 1984 and subsequently submitted a claim to the inspector for repayment of tax on the grounds of unemployment. As the documentation required to support the claim was not enclosed the inspector returned the claim form to the taxpayer with a request that he should resubmit it together with Parts 2 and 3 of his form P45 (cessation certificate) which the taxpayer should have obtained from his employer on cessation of his employment. The taxpayer has not yet responded to this request. When he does respond, his claim will be dealt with as quickly as possible.
492.
asked the Minister for Finance if he will request that the Collector General's office re-check the record in relation to the return of a P35 form for the 1982-83 tax year by an employer (details supplied) who is adamant that he sent it in and for which he is presently being summonsed despite the fact that he has copies of the cheques relating to the relevant contributions paid by him; and if he will request that the court case be adjourned until such time as a thorough check is carried out on the files to trace the P35 form.
I have been advised by the Revenue Commissioners that a check of their records indicates that a Form P35 for the year 1982-83 was not received from the employer in question. The court proceedings referred to by the Deputy have been adjourned and the inspector will communicate with the taxpayer to explain the position to him.
493.
asked the Minister for Finance if he will request that the Revenue Commissioners issue a tax rebate to a person (details supplied) in County Galway which has been due for a considerable period of time.
I have been advised by the Revenue Commissioners that on 13 May 1984 the taxpayer requested a review of his liability for the year 1983-84. The inspector of taxes wrote to him on 21 June 1984 for the details required to determine his entitlement to loan interest relief for that year but there has been no response from the taxpayer.
The taxpayer ceased employment on 24 August 1984. The inspector has not been able to trace any claim from him for repayment in respect of the current year, 1984-85. The inspector will now communicate directly with the taxpayer in these matters.
494.
asked the Minister for Finance the reason a refund of tax has not been paid to a person (details supplied) in County Meath who was made redundant in 1983.
I have been advised by the Revenue Commissioners that the taxpayer's claim for repayment of tax was dealt with on 14 February 1985 and a cheque in settlement of the refund due should reach her shortly.
495.
asked the Minister for Finance the reason a tax rebate has not been paid to a person (details supplied) in County Meath who was out of work due to illness from 1 April 1984 to 4 February 1985 and was only receiving £96.48 per week in social welfare payments.
The Revenue Commissioners have advised me that the inspector has not received a claim from the taxpayer for repayment of tax for either 1983-84 or 1984-85. In any event, as the taxpayer did not cease employment until 1 April 1984 it is unlikely that any repayment would be due for 1983-84 since he would probably have already used all his tax-free allowances against his earnings for that year at the time he became unemployed. He did not resume duty until 4 February 1985 and consequently, he was not in receipt of earnings for the period from 1 April 1984 to the date of resumption of employment. His employer has indicated that, due to the accumulation of tax-free allowances since the commencement of the current year, income tax has not been deducted from the taxpayer's earnings since he resumed duty. In the circumstances the question of a repayment of tax does not arise in respect of 1984-85.