asked the Minister for Finance when he will pay the cash rebate of income tax due to public service employees since August, 1976.

The Revenue Commissioners hope to be in a position to make the appropriate remission in mid-January, 1977. There is no question of a tax remission being due at the time mentioned in the question. The calculation of the remission and consequently of the amount payable as the 1976-77 instalment of three years instalments necessarily takes time as it involves the examination of about 130,000 cases and finalising the 1975-76 income and tax assessments.