asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Wexford.

: I have been advised by the Revenue Commissioners that the taxpayer ceased employment in this country on 1 August 1982, and submitted a claim for a rebate of tax on the grounds of unemployment on 2 September 1982. A repayment cheque in the amount of £45.75 was issued on 15 September 1982, and no further claim to repayment has been received in this case by the inspector of taxes.

The inspector was advised in February, 1983, that the person concerned was living in the United Kingdom and, consequently, he will be unable to review the tax liability in this case for 1982-83 until full details of the taxpayer's residence position, employments, pay and tax deducted for that year are known. The taxpayer has been so advised.