51 Mr. Garland asked the Minister for Finance whether his attention has been drawn to delays within the Revenue Commissioners' taxation section where (a) there is now a backlog in some sections for reimbursement of tax to individuals, (b) the fact that when an employee leaves the office, the vacant position is not filled, (c) the fact that there has been no overtime in some offices to cope with the growing backlog since July, 1992, and (d) that the apparent inefficiency is causing hardship to those whose cases are delayed; and if he will make a statement on the matter.

(a) The Revenue Commissioners are not aware that any serious backlog of cases awaiting reimbursement of tax to individuals exists in the Office of the Chief Inspector of Taxes; (b) Vacancies arising in the Office of the Chief Inspector of Taxes as a result of staff leaving are filled as quickly as possible; (c) Where it is considered necessary, overtime is granted to deal with unworked cases particularly where vacancies temporarily exist. Overtime has been worked in the Office of the Chief Inspector of Taxes for periods since July, 1992; (d) If there is any particular case in which hardship arises this should be brought to the attention of the Inspector of Taxes and the case will be dealt with as a matter of urgency.