85 Mrs. Geoghegan-Quinn asked the Minister for Finance whether a person (details supplied) is entitled to a tax rebate. [8107/97]

I am informed by the Revenue Commissioners that there is no record of the person having paid income tax. Consequently he is not entitled to a tax rebate.

86 Mr. D. Ahern asked the Minister for Finance the position regarding a tax rebate due to a person (details supplied) in County Louth; and if he will make a statement on the matter. [8108/97]

I am informed by the Revenue Commissioners that the taxpayer in question is not due a refund of tax. In fact, a review of his income tax liabilities for the years 1994-95 and 1995-96 shows that he underpaid tax in those years.

I understand that the inspector of taxes will send a written statement of his liabilities for the years in question to his accountants.