asked the Minister for Finance when repayment of VAT due to a person (details supplied) in County Waterford will be made.

76.

asked the Minister for Finance the reason VAT repayment of £4,522 has not been paid to a person (details supplied) in County Waterford as promised by his Department officials.

I propose to take Questions Nos. 42 and 76 together.

I am informed by the Revenue Commissioners that the claim for repayment of £4,522.45 on foot of value-added tax relates to the taxable period July-August 1987. A cheque in the sum of £984.89 issued to the taxpayer on 8 October 1987 but the balance of £3,537.56 has been withheld pending payment by the taxpayer of arrears of PAYE-PRSI for the tax years 1984-85, 1985-86 and 1986-87 and of the interest and enforcement costs arising in connection with those arrears. The promise referred to by the Deputy was given inadvertently by a junior official in response to a telephone inquiry before a proper evaluation of the underlying collection position could be made.