asked the Minister for Finance if he will correct a tax error in respect of a person (details supplied) in County Wexford.
Written Answers. - Correction of Tax Error.
91.
The Revenue Commissioners have advised me that on a return of income, which he completed on 2 May 1985, the taxpayer indicated that he was in receipt of a social welfare pension and a retirement pension. Both pensions are chargeable to income tax. In accordance with standard practice the aggregate tax-free allowances under PAYE are reduced to take account of the social welfare pension which is paid gross, the tax attributable to it being recovered under PAYE from the retirement pension by means of the restricted tax-free allowances.
An amended certificate of tax-free allowances to take account of the social welfare pension and incorporating an amount of £56.04 in respect of estimated marginal relief due was issued to the taxpayer on 15 May 1985. The certificate was issued on a non-cumulative basis to avoid collection in one sum of the underpayment which would have arisen since 6 April last. The certificate includes all the allowances and reliefs to which the taxpayer is entitled.