asked the Minister for Finance if he will arrange to have a refund of income tax made to a person (details supplied) in County Kilkenny as he submitted a claim some time ago and forwarded all the necessary details.
536.
Written Answers. - Income Tax.
535.
asked the Minister for Finance if he will arrange to have a proper tax free allowance certificate issued to a person (details supplied) in County Kilkenny who has applied for it and is currently being charged emergency tax rates.
I propose to take Questions Nos. 535 and 536 together. The Revenue Commissioners have advised me that although the taxpayer ceased employment on 10 January 1984 he did not then submit a claim to repayment of tax. On 20 March 1984 the taxpayer took up a new employment and on 24 April last he forwarded a completed return of income to the inspector together with a certificate of pay and tax deducted for 1983-84 requesting that his liability for that year be reviewed. This is now being attended to and a cheque in settlement will issue shortly in respect of any repayment due.
A certificate of tax-free allowances for the current year 1984-85 was issued to the taxpayer on 25 May 1984. Any tax which may have been overdeducted from his earnings since 6 April last is refundable to the taxpayer by his employer when that certificate is operated.