asked the Minister for Finance if he will state when a person (details supplied) in County Meath will get a full tax-free certificate, in view of the fact that he is on a week 1 tax basis as he has not been able to get a form P.45 from a previous employer although he has approached him on a number of occasions; and if the inspector of taxes has taken any action against this employer.
Written Answers. - Tax-free Certificate.
123.
I have been informed by the Revenue Commissioners that the position is as follows: When the taxpayer commenced his present employment details of his previous pay and tax were not known, and the certificate given to him on 18th October, 1976, was on a weekly basis. The required figures of pay and tax were obtained on 30th November, 1976, by the inspector of taxes, who arranged for the issue of a full tax-free certificate. Unfortunately because of a deficiency in the automatic processing arrangements there was a delay in the issue of the required certificate. This matter has since been rectified by the issue of a manually prepared certificate.
The operation of PAYE as between the Revenue and an employer is confidential, and so I cannot give any information regarding action against the former employer in this case.