asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Wexford.
Written Answers. - Income Tax.
518.
I have been advised by the Revenue Commissioners that the taxpayer ceased employment on 6 December 1984 and submitted a claim for repayment of tax on the grounds of unemployment to the inspector of taxes on 4 February 1985. The claim cannot be processed by the inspector until such time as he receives from the taxpayer a completed return of income/claim for allowances form. This form was issued to the taxpayer for completion on 8 February 1985 but has not yet been returned to the tax office.
519.
asked the Minister for Finance when a certificate of tax-free allowances at the lower rate will issue to a person (details supplied) in County Kerry; and the cause of the delay in this case in view of the fact that this person is a married man with a young family and is being taxed at 65 per cent presently whereas he only commenced work two months ago for the first time in three years.
I have been advised by the Revenue Commissioners that, on the basis of such information as is available to the inspector, the taxpayer has been in receipt of non-PAYE income for some years past. Estimated assessments have been made on him for the years 1980-81 to 1984-85 in respect of that income. He did not appeal against those assessments. Demands have been issued for the tax charged on foot of those assessments and, as the taxpayer has not responded to those demands by making any payments, his case is now being referred to the court registrar for enforcement action.
In a return of income for 1984-85 which he completed in February 1985, the taxpayer indicated that he had commenced employment on 2 January 1985. A certificate of tax-free allowances for 1984-85 providing for restricted allowances to take account of the chargeable non-PAYE income shown in the estimated assessment for that year was issued to the taxpayer on 7 March 1985.
If the taxpayer wishes to put his tax affairs in order, he would be well advised to communicate as soon as possible with the inspector of taxes in Tralee.