Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

The Revenue Commissioners have informed me that a cumulative tax credit certificate issued to the taxpayer's current employer on 6 October. This will take her off the emergency tax basis and any tax over deducted will be repaid to her by her employer. The delay in issuing the tax credit certificate was due the fact that the taxpayer's previous employer did not submit her form P45 containing the relevant details of pay and tax until 27 September.

Liam Aylward (Carlow-Kilkenny, Fianna Fail)
Link to this: Individually | In context

Question 115: To ask the Minister for Finance the reason a full refund of VAT for the years 1987 to 1991 has not been awarded to a person (details supplied) in County Kilkenny; and if he will make a statement on the matter. [24369/04]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I am advised by the Revenue Commissioners that an application from the person in question for a refund of VAT in accordance with the Value Added Tax (Refund of Tax) (No. 25) Order 1993 was received on 12 February 2002. The application was for a refund in respect of VAT on expenditure incurred in the period from 1986 to 2001. A refund relating to the period 1992 to 2001 was authorised. However, at the time this application was received, a time limit of ten years applied to such claims. Accordingly, VAT incurred prior to 1992 was not allowed and the applicant was informed accordingly.