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Dáil Éireann debate -
Tuesday, 22 May 1984

Vol. 350 No. 8

Written Answers. - Tax Underpayment.

542.

asked the Minister for Finance if, in view of the circumstances and evidence presented to him; he will revoke a decision of the Office of the Inspector of Taxes, PAYE No. 1 District, which states that a person (details supplied) in Dublin 13 has had an under-payment arising out of the withdrawal of the marriage allowance and marriage rate bands from him for the years 1978-1979 onwards.

The Revenue Commissioners have advised me that the inspector of taxes was not notified until August 1983 that the taxpayer and his spouse had, in fact, been separated since September 1977. The taxpayer had been treated for tax purposes as a married person and was granted the appropriate allowances and reliefs for the years 1978-79 to 1983-84, inclusive. When the material facts of the case were brought to the inspector's notice it was discovered that the taxpayer was entitled to be assessed to tax as a single person only for those years.

Reviews of the taxpayer's income tax liabilities for the five years 1978-79 to 1982-83 revealed that he had underpaid tax in the amount of £1,669.53. His tax position for 1983-84 has still to be examined by the inspector. The total tax underpaid will be collected by means of appropriate reductions of the taxpayer's annual tax-free allowances under PAYE and the inspector will now communicate with the taxpayer in the matter.

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