asked the Minister for Finance if he will investigate the case of a person (details supplied) in County Cork who cannot qualify for any benefits due to the non-availability of his P.60 which is causing himself and his family great hardship.
Written Answers. - Non-Availability of Tax Form.
454.
The Revenue Commissioners have advised me that the taxpayer ceased employment on 21 August 1983. It is understood that he was given a form P.45 by his employer at the time. This form is issued to employees on cessation of employment and shows details of pay, income tax deductions and PRSI contributions made from the commencement of the relevant tax year to the date of cessation of employment. Part IV of that form enables the taxpayer to claim any social welfare benefit to which he may be entitled.
Form P.60 is an end-of-year statement of pay, tax deductions and PRSI contributions made, which an employer should give to each employee who was in his employment on the last day of the income tax year. The inspector of taxes received a communication from the Deputy in mid-June last requesting a copy of the taxpayer's form P.60. As the request did not specify the year in respect of which the form was required the inspector wrote to the Deputy on 3 July for clarification of the position. There has been no response to that letter. The inspector has now written to the taxpayer in the matter.