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Dáil Éireann debate -
Thursday, 24 Jun 1982

Vol. 336 No. 7

Written Answers. - Tax Free Certificate.

430.

asked the Minister for Finance the reason why it has taken the Revenue Commissioners so long to issue a tax free certificate (single person's allowance) to a person (details supplied) in Scarriff, County Clare.

I have been advised by the Revenue Commissioners that the taxpayer notified the inspector of taxes on 22 April 1982 that she had resumed employment on a temporary basis. On a return of income, which she submitted later, she indicated that she was separated from her husband and claimed that she should be dealt with as a single person for income tax purposes. However, information was also supplied that her husband was contributing towards her maintenance.

The taxpayer's husband, on the basis of the information then available, was allowed the higher personal relief due to married couples for the current year. Some further information is necessary to decide whether in the changed circumstances, additional allowances and reliefs would be due to the taxpayer. If it is found that this is the case, an amended certificate of tax free allowances will be issued to her. In the meantime, the taxpayer has been granted the special deduction of £600 per annum (£11.54 per week) which is available to employees and will be taxable on the excess of her earnings over that amount.

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