asked the Minister for Finance the reason a person (details supplied) in County Limerick is not allowed any tax free allowances.
Written Answers. - Tax Free Allowances.
63.
I have been advised by the Revenue Commissioners that the taxpayer is in receipt of a retirement pension. Both he and his wife are also recipients of social welfare pensions. It is standard practice in such cases to collect the tax attributable to the social welfare pensions which are paid gross by restricting the aggregate tax free allowances under PAYE which are set against the other pension. As it is expected that the taxpayer's estimated total income for the current year, 1985-86, will not greatly exceed the appropriate exemption threshold of £6,000, he has been granted a measure of marginal relief. An amended certificate of tax free allowances incorporating this relief and granting allowances of £570 or £47.57 per month was issued to him on 20 May 1985. Any tax overdeducted from his retirement pension since 6 April last was refundable by the payer of that pension on operation of the amended certificate.