asked the Minister for Finance the reason a tax rebate due on a savings account to persons (details supplied) in County Meath has not been paid; and if he will make a statement on the matter.

The Revenue Commissioners have advised me that the tax over deducted in respect of interest on moneys on deposit for 1987-88 amounting to £61.56 is being offset against an underpayment of tax of £453.68 for 1983-84 leaving a balance of tax due by the taxpayer for that year of £392.12. Collection of this amount is now being placed in the hands of the sheriff.