asked the Minister for Finance the reason the tax allowances for the year 1985-86 granted to a person (details supplied) in County Limerick are less than those for the year 1984-85.
Written Answers. - Tax Free Allowances.
599.
I have been advised by the Revenue Commissioners that the taxpayer's tax free allowances under PAYE for 1985-86 have now been amended to include the married person's allowance, an expense allowance and life assurance relief. An amended certificate, which will show an increase in the figure of tax free allowances over that granted for 1984-85, will be issued to the taxpayer as soon as possible.
The inspector has no record of having received from the taxpayer a certificate of interest paid to the amount referred to by the Deputy. The agents acting in the case were requested by the inspector on 15 January 1985 (and again in February 1985) to supply certain details concerning the taxpayer's borrowings to enable his entitlement to relief in respect of loan interest to be determined but they have not responded. The inspector will now communicate directly with the taxpayer in the matter.
600.
asked the Minister for Finance the reason a person (details supplied) in County Limerick is paying tax at the rate of £138 per month out of a pension of £396 per month despite the fact that he has no other income; and if he will take steps to rectify this.
The Revenue Commissioners have advised me that on the basis of a return of income, completed by the taxpayer on 30 April 1985, which shows his income as being below the appropriate exemption threshold, he will not be liable to tax for the current year, 1985-86. An exemption certificate has now been issued to the taxpayer and, when it is operated by the payer of his pension, all the tax which has been deducted from the pension since 6 April 1985, will be refunded to the taxpayer. The taxpayer's liability for 1984-85 also falls to be reviewed and, in this connection, the inspector has requested him to furnish the details necessary to enable the review to be carried out.