asked the Minister for Finance when a tax rebate applied for in May 1984, will be paid to a person (details supplied) in County Wexford.
Written Answers. - Tax Rebate.
586.
I have been advised by the Revenue Commissioners that the taxpayer and his wife are assessed to income tax on an aggregation basis in accordance with the provisions of section 194 of the Income Tax Act, 1967, and he is, accordingly, chargeable to tax on the combined income of both spouses.
The inspector of taxes has so far been unable to obtain from the employer details of the wife's pay and tax deducted for the years 1982-83 and 1983-84 which are required for the purposes of carrying out a review of the liability of the couple for those years. Every effort is being made to obtain the required details and when they become available the reviews will be made and any tax found to have been over-deducted will be refunded to the taxpayer.