asked the Minister for Finance when a tax refund and a family allowance decision applied for following his marriage in July 1983 will be paid to a person (details supplied) in County Kilkenny.
Written Answers. - Tax Refunds.
484.
The rules for the taxation of married couples in the year of marriage were changed by the Finance Act, 1983. That Act provides that, for the year 1983-84 and subsequent years of assessment, a married couple are to be taxed as single persons throughout the year of assessment in which marriage takes place. A measure of relief is provided by way of repayment where the total tax due and paid by the couple under that arrangement exceeds the total tax for which they would have been liable if they had been married throughout the year of assessment concerned. The relief is the amount which bears the same proportion to the excess as the period of marriage in the year bears to the full year.
I have been advised by the Revenue Commissioners that, as the wife had no earnings before or after the date of marriage, a non-cumulative certificate of tax-free allowances incorporating the married allowance and double rate bands was issued on a concessional basis to the taxpayer on 21 November 1983. A similar certificate to include child allowance was issued on 11 January 1984.
As soon as a form P60 (certificate of earnings and tax deducted) for 1983-84 is received from the taxpayer's employer, a claim for repayment of tax, accompanied by the form P60, should be made by the husband and wife jointly.
485.
asked the Minister for Finance the reason for the delay in having a tax return made to a person (details supplied) in County Waterford.
Presumably the Deputy is referring to a refund of tax. I have been advised by the Revenue Commissioners that the inspector of taxes will not be in a position to determine whether the taxpayer is entitled to refund for years prior to the current year, 1983-84, until the information which has been requested on a number of occasions is supplied.
486.
asked the Minister for Finance if he will make arrangements with the Revenue Commissioners to refund tax to a person (details supplied) in County Offaly.
I have been advised by the Revenue Commissioners that a claim for a refund and full supporting documentation for the year 1983-84 became available on 28 February 1984. A cheque in settlement of overpaid tax was issued on 8 March 1984 and there is no further repayment due to the taxpayer.