asked the Minister for Finance the reason for the excessive amount of tax which is being deducted from a person (details supplied) in County Westmeath.
Written Answers. - Tax Liability.
585.
I have been advised by the Revenue Commissioners that on a review of the taxpayer's liabilities for the years 1978-79 to 1981-82, inclusive, which was carried out in September 1982, a substantial underpayment of tax was discovered. The underpayment arose because the taxpayer had been granted allowances and reliefs in excess of her entitlement for those years. To avoid hardship, collection of the tax underpaid was spread over a period of four years by restricting her tax-free allowances under PAYE for the years 1983-84 to 1986-87, inclusive. Unfortunately, the appropriate restriction was not effected in the certificate of tax-free allowances for 1985-86 which was issued to the taxpayer recently and an amended certificate will now be issued.
The taxpayer has been granted all the allowances and reliefs to which she is statutorily entitled.