asked the Minister for Finance if the correct tax contributions are presently being deducted from persons (details supplied) in Athlone, County Westmeath.
Written Answers. - Tax Deductions.
515.
The Revenue Commissioners have advised me that, on the basis of a recently completed return of income, an amended certificate of tax-free allowances was issued to the taxpayer's wife on 21 May 1984 for use in connection with her earnings from employment. Any tax which may have been overdeducted from her earnings since 6 April last is refundable by her employer when this certificate is put into operation.
The amended certificate takes account of all the allowances and reliefs to which the couple are entitled. However, in accordance with normal practice, the aggregate tax-free allowances under PAYE are reduced to take account of the husband's invalidity pension which is paid on a gross basis, the tax attributable to it being recovered under PAYE from the wife's earnings by means of the restricted tax-free allowances.