asked the Minister for Finance when a tax free allowance certificate will be issued to a person (details supplied) in Dublin 13; if this certificate will take full account of all interest paid on borrowing by the person concerned since 1982; and if he will make a statement on the matter.
Written Answers. - Issue of Tax Free Allowance Certificate.
603.
I have been advised by the Revenue Commissioners that an amended certificate of tax free allowances for the current year, 1985-86, incorporating relief in respect of estimated loan interest payable in the year ended 5 April 1986 is being issued to the taxpayer and should reach him shortly. Any tax overdeducted from his earnings since 6 April last will, in the ordinary course, be refunded to him by his employer on the operation of this certificate.
The inspector of taxes is now in a position to carry out reviews of the taxpayer's liabilities for some past years and these reviews will be made as soon as possible. The inspector will also be in communication with the taxpayer requesting certain details which are required to enable reviews for certain other years to be carried out.