asked the Minister for Finance if he will now arrange for a correct tax free allowance certificate to issue to a person (details supplied) in Dublin 8 whose husband is unemployed but who only receives £17 per week at present; and if he will make a statement on the matter.
Written Answers. - Tax Free Allowance Certificate.
608.
I have been advised by the Revenue Commissioners that the point at issue in this case is the transfer of the husband's tax free allowances for the current year to his wife for use in connection with her employment income.
The necessary authorisation from the husband was submitted to the inspector of taxes on 16 May 1985 and an amended certificate of tax free allowances, reflecting the increased allowances available to the wife as a result of the transfer will be issued as soon as possible. Any tax which may have been over-deducted from the taxpayer's earnings since 6 April 1985 will be refunded by her employer on operation of the amended certificate.