81 Mr. J. Fahey asked the Minister for Finance the reason for the delay in having a refund of tax paid to a person (details supplied) in County Waterford; and when payment of same will issue.

I have been advised by the Revenue Commissioners that a cheque for £310.27 representing all the tax deducted in his previous employment will be issued to the taxpayer within the next ten days.

The taxpayer claimed a repayment on 23 January 1990. The taxpayer's employer was asked to verify pay and tax details on 26 January 1990. No reply was received. The details have now been verified over the telephone.

82 Mr. Farrelly asked the Minister for Finance the amount of the tax rebate which is owed to a person (details supplied) in County Meath for each tax year from 1983 to 1990, inclusive; when these refunds will be paid; and if he will make a statement on the matter.

I have been advised by the Revenue Commissioners that a cheque for £650.74, representing the net refund of tax due to the taxpayer for years 1983-84 to 1987-88, was issued to him on 9 March 1990.

The taxpayer's liabilities for the years 1988-89 and 1989-90 are currently being processed and any refund arising will be made.