asked the Minister for Finance if he will introduce arrangements whereby an excess of tax free allowance over salary or wages paid in a financial year will be transferable to subsequent years, where arrears of salary or wages are paid in subsequent years in respect of the year in which the excess arose, thereby avoiding the deduction of income tax from income which would not be normally liable to tax.
Ceisteanna—Questions. Oral Answers. - Income Tax Allowances.
7.
Where it is expected that there will be payments of arrears of salary or wages and a particular employer or group of employers, or a particular section of industry, approaches the tax office in advance, administrative arrangements are made, where practicable, to meet the problem mentioned by the Deputy so that credit can be given for balances of unused tax free allowances still remaining for earlier years to which payments of arrears of remuneration relate. It would not, however, be feasible to keep all employers supplied with up-to-date information regarding the balance of unused tax free allowances still remaining for earlier years in respect of their employees.