115 Mr. J. Fahey asked the Minister for Finance when a tax rebate will be made to a person (details supplied) in County Waterford.

I have been advised by the Revenue Commissioners that a refund of £233.92 was made to the taxpayer on 21 March 1991.

Further refunds of £83.77 and £64.99 were made by his employer in February and March 1991 respectively. No further refund is due to the taxpayer.

116 Mr. Bell asked the Minister for Finance if a full rebate of tax has been made to a person (details supplied) in County Louth; and if not, when payment will be made.

I have been advised by the Revenue Commissioners that the taxpayer's claim for a repayment of income tax due to unemployment was received by the Inspector of Taxes on 15 March 1991.

A balancing statement issued on 29 April 1991. A cheque for £279.60 will issue within the next ten days.