asked the Minister for Finance if he will expedite the issuing of a tax free allowance certificate to a person (details supplied) in County Wexford.
Written Answers. - Income Tax.
I have been advised by the Revenue Commissioners that a certificate of tax-free allowances for the current year, 1984-85, has now been issued. Any tax which may have been overdeducted from the taxpayer's earnings from the date on which she commenced employment is refundable to her by her employer when the certificate is put into operation. The delay in determining the tax-free allowance was caused by the loss of the taxpayer's file in transit between tax offices. That loss then led regrettably to the delay in issuing the certificate.
asked the Minister for Finance if he will immediately correct an income tax error in respect of a person (details supplied) in County Wexford.
I have been advised by the Revenue Commissioners that, in addition to a retirement pension, the taxpayer is also in receipt of a social welfare invalidity pension. Both pensions are chargeable to income tax. In accordance with standard practice, the aggregate tax-free allowances under PAYE for the current year, 1984-85, are reduced to take account of the social welfare pension which is paid gross, the tax attributable to it being recovered under PAYE from the retirement pension by means of the restricted tax-free allowances.
It is not possible to determine whether the taxpayer is in receipt of all the tax-free allowances to which he is entitled as he has not submitted fully completed returns of income for a number of years. In the circumstances, the inspector of taxes has issued a 1984-85 return of income to him for completion. This will enable the appropriate amount of tax-free allowances for that year to be determined.
Pending receipt of the completed return, his tax-free allowances have been amended to take account of a reduced restriction in respect of his social welfare pension. An amended certificate of tax-free allowances will be issued shortly. Any tax which may have been overdeducted from the retirement pension since 6 April last is refundable by his former employer on operation of this certificate.