asked the Minister for Finance the reason for the delay in paying a tax rebate to a person (details supplied) in County Louth; and when payment will be made in view of the hardship being created to the person's family as a result of the delay.

I have been advised by the Revenue Commissioners that a cheque in settlement of the repayment due will be issued to the taxpayer as soon as possible.

58.

asked the Minister for Finance the reason a tax rebate has not been paid to a person (details supplied) in Dublin 5; and when payment of same will be made.

The Revenue Commissioners have advised me that the Inspector of Taxes issued a certificate of tax free allowances to the taxpayer on a week 1 basis on 19 September 1988 pending receipt of certain information regarding his previous employment position. This information has now been obtained and the taxpayer's employer has been authorised to operate the certificate on a cumulative basis and to make any refund of income tax due to the taxpayer.