Written answers

Tuesday, 12 February 2008

9:00 pm

Photo of Michael CreedMichael Creed (Cork North West, Fine Gael)
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Question 160: To ask the Tánaiste and Minister for Finance if a person (details supplied) in County Cork who was made redundant in October 2003 is entitled to top-slicing relief; and if he will make a statement on the matter. [4558/08]

Photo of Brian CowenBrian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that as of 7 February 2008 they have not received a claim for top-slicing relief from or on behalf of the person in question. Top-slicing relief is a relief which may be applied to the taxation of lump sum payments made on termination of employment. It appears that the taxpayer's employment terminated in 2003 and that any claim for the repayment of tax in respect of top-slicing relief would apply to the 2003 tax year. Section 865(4) of the Taxes Consolidation Act 1997, provides that the time limit for making a claim for the repayment of tax is 4 years. The time limit for making a claim for the repayment of tax in respect of the 2003 tax year expired on 31 December 2007. A claim in respect of top-slicing relief for 2003 in this case could not be accepted at this stage.

Photo of Jack WallJack Wall (Kildare South, Labour)
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Question 161: To ask the Tánaiste and Minister for Finance if a person (details supplied) in County Kildare has received all of their entitlements in relation to tax rebates; if their tax credits and standard rate of tax cut off point are correct; and if he will make a statement on the matter. [4603/08]

Photo of Brian CowenBrian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the taxpayer is not entitled to a rebate of income tax based on the information available to them at present. PAYE balancing statements for the years 2004 to 2007 inclusive will issue to the taxpayer in the coming days. These will outline the taxpayer's income from all sources together with a breakdown of all tax credits claimed by the taxpayer for each year. For the year 2008, the taxpayer's tax credits and standard rate cut off point are correct based on the information available to the Revenue Commissioners. If the taxpayer has any further queries he should contact his local Revenue Office on 1890 22 24 25 where any difficulties he may have can be resolved.

Photo of Jack WallJack Wall (Kildare South, Labour)
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Question 162: To ask the Tánaiste and Minister for Finance if a person (details supplied) in County Kildare is due a rebate on their taxes following the closure of their employment; and if he will make a statement on the matter. [4667/08]

Photo of Brian CowenBrian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the taxpayer received an income tax rebate on 6 November 2007 following cessation of employment with the taxpayer's former employer. A further income tax rebate is now due to the taxpayer and will issue in the coming days together with PAYE balancing statement for the year 2007.

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