asked the Minister for Finance if he will arrange with the Revenue Commissioners to have a rebate of income tax paid to a person (details supplied) in County Cork.

I am advised by the Revenue Commissioners that the taxpayer ceased employment on 11 December 1981 and submitted a claim to repayment of tax on the grounds of unemployment to the inspector of taxes on 15 January 1982. The inspector was not in a position to deal with the claim at the time as full supporting documentation was not submitted and there was also evidence available to the inspector that the taxpayer had other income apart from his earnings, which had not been disclosed on his annual returns of income.

The inspector wrote to the taxpayer on 27 January and again on 3 March 1982 for the information which was required to bring his tax affairs up to date. The necessary details were submitted recently and the final liabilities for years 1979-80 to 1981-82, inclusive were determined. The figures disclosed a small net underpayment of tax, collection of which is being postponed until the taxpayer resumes employment.