asked the Minister for Finance if and when the Revenue Commissioners will issue the appropriate form for the refund of DIRT tax to a person (details supplied) in County Limerick who is of qualifying age.

The Revenue Commissioners have advised me that the taxpayer wrote to the tax office on 21 April, and 3 May 1988 requesting the appropriate form to claim a repayment of deposit interest retention tax. The inspector of taxes replied on 12 May 1988 advising the taxpayer that he was not entitled to a repayment of deposit interest retention tax because he is neither exempt from income tax nor does the amount of the retention tax deducted in his case exceed his income tax liability for 1986-87 or 1987-88.