asked the Minister for Finance if a tax-free allowance can be reviewed for a person (details supplied) in County Meath; and if he will make a statement on the matter.
Written Answers. - Tax Free Allowance.
474.
The Revenue Commissioners have advised me that the taxpayer was married on 13 June 1984. Under the revised rules relating to the taxation of married couples, which were brought into effect by section 6 of the Finance Act, 1983, any repayment of tax to which a couple may be entitled for the year of marriage can be made only after the end of that year.
The inspector of taxes will shortly be writing to the taxpayer for the details required to review, after 5 April next, his liability for the current year. The review will take account of any loan interest relief to which the taxpayer may be entitled. If an overpayment emerges as a result of the review an appropriate refund will be made.