asked the Minister for Finance the reason the tax free allowance of a person (details supplied) in County Wexford was drastically reduced; and the tax liability position in relation to her husband.
Written Answers. - Tax Free Allowance.
384.
The Revenue Commissioners have advised me that they regret that the certificates of tax-free allowance for 1983-84 in this case were incorrectly calculated in one of the tax districts concerned. The error has now been rectified and a revised certificate will be issued shortly. Any tax overpaid since 6 April last will be refundable on foot of that certificate.
The assessment for 1983-84 made on the husband is under appeal and the taxpayer has specified that no tax will be payable for that year. Notwithstanding that the assessment for 1983-84 is under appeal, health contribution, youth employment levy and income levy, each at the rate of 1 per cent, are payable by reference to that assessment. When the assessment is finalised, any amounts found to be overpaid on foot of levies and contributions will be refunded to the husband.