109 Mr. Crowley asked the Minister for Finance if a person (details supplied) in County Cork is entitled to an income tax rebate for the 1995-1996 and 1996-1997 tax years. [4428/97]

I am informed by the Revenue Commissioners that the taxpayer has been requested by the Inspector of Taxes to submit a P60 for 1995-96. When the P60 is received her tax liability for the year will be reviewed. As regards 1996-97 no repayment is due as the unemployment benefit and disability benefit which she has received (and which are taxable) are in excess of her tax-free allowances.