asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in Dublin 4.

I have been advised by the Revenue Commissioners that the taxpayer has claimed a repayment of tax deducted from a lump sum payment which he received on termination of his employment in December 1985. The inspector of taxes is not in a position to finalise the claim until he receives certain information which was requested from the taxpayer in May 1986, in March 1987 and in April 1987. In the meantime a provisional repayment was made to the taxpayer, in May 1986.

89.

asked the Minister for Finance if a person (details supplied) in County Wexford is entitled to a tax rebate subsequent to the death of her spouse; and, if so, the arrangements which will be made to have this application processed and issued.

The Revenue Commissioners have advised me that the deceased taxpayer had two concurrent employments prior to his death. The inspector of taxes was unaware of one of those employments since it had not been included in any return of income. A refund of tax in respect of the main employment has been made to the widow. No claim was made for a repayment of tax in respect of the second employment. The inspector has now examined the position and there is a further refund of tax due for the year 1985-86. A cheque in settlement will be issued to the widow as soon as possible.