asked the Minister for Finance if he will ascertain whether a person (details supplied) in County Limerick has been assessed for income tax; and if he will make a statement on the matter.

I have been advised by the Revenue Commissioners that the taxpayer ceased employment on 19 February 1986. On 20 March 1986 he submitted a claim to the inspector for repayment of tax on the grounds of unemployment. The claim was dealt with by way of review of the taxpayer's liability for the year 1985-86 and a cheque in settlement of the refund due was issued to the taxpayer on 16 April 1986.