asked the Minister for Finance when a tax rebate based on mortgage relief will be paid to a person (details supplied) in County Wexford.
Written Answers. - Income Taxation.
54.
The Revenue Commissioners have advised me that a tax rebate is not due in this case. On the basis of the information supplied by the taxpayer in a recently completed return of income, he has been granted all the allowances and reliefs to which he proved title for the current year, 1985-86. The certificate of tax free allowances which was issued to him on 13 March 1985 included a figure of £1,070 in respect of mortgage interest.
55.
asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Wexford.
I have been advised by the Revenue Commissioners that, on the basis of a recently completed return of income, a review of the taxpayer's liability for the year 1984-85 has been carried out. A cheque in settlement of the repayment due will be issued to the taxpayer as soon as possible.
56.
asked the Minister for Finance the reason a person (details supplied) in County Offaly has not been allowed a full tax free allowance to include his wife and child.
I have been advised by the Revenue Commissioners that the married person's allowance and child allowance have been included in the computation of the taxpayer's tax free allowances for the current year. However, other allowances were understated in the certificates which were issued to the taxpayer and his spouse. The position has now been rectified and amended certificates of tax free allowances are being issued to both spouses. Any tax which has been over-deducted since 6 April last will be refunded to each spouse when the amended certificates are operated by their respective employers.
57.
asked the Minister for Finance when an income tax refund will be paid to a person (details supplied) in County Clare.
I have been advised by the Revenue Commissioners that a review of the taxpayer's liability for the year 1984-85 was carried out on 4 July 1985 and a cheque in settlement of the resultant overpayment will be issued to the taxpayer as soon as possible. The taxpayer's entitlement to additional relief under section 6 of the Finance Act, 1983, is now being examined and the inspector of taxes will communicate with him directly in the matter.
58.
asked the Minister for Finance the reason the tax free allowance of a retired pensioner (details supplied) in County Galway has been reduced to £2.78 per month; the reason he has a total deduction of £29.47 per week from a pension of £81.50; and if he will request the Revenue Commissioners to restore his tax free allowance immediately.
The Revenue Commissioners have advised me that, in addition to the pension referred to in the question, the taxpayer is in receipt of a social welfare 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 other pension by means of the restricted tax free allowances. A certificate of tax free allowances for the current year, incorporating all the allowances and reliefs to which the taxpayer is entitled, by reference to his most recent return of income, was issued to him on 4 March 1985.
59.
asked the Minister for Finance the reason the single parent tax allowance granted to a person (details supplied) in County Limerick in 1984-85 has been withdrawn for 1985-86.
I have been advised by the Revenue Commissioners that the certificate of tax free allowances, which was issued to the taxpayer on 25 February 1985 in respect of the current year, 1985-86, included the single parent allowance.
60.
asked the Minister for Finance if he will require the employer of a person (details supplied) in Dublin 11 to supply a P.60 for 1984-85 which she had sought unsuccessfully for three months.
I have been advised by the Revenue Commissioners that, on the basis of the information supplied, they are unable to trace the taxpayer in their records. If the taxpayer's correct revenue and social insurance (RSI) number is supplied to her inspector, the matter will be examined.
61.
asked the Minister for Finance if he will review the tax liabilities of a person (details supplied) in Dublin 5 who was formerly a member of the permanent Defence Forces; and if he will make a statement on the matter.
It is understood that arrears of retirement pension from March 1983 are due to be paid to the taxpayer by his former employer, the Department of Defence, in the course of the next few months. That payment will be spread for income tax purposes over the years affected, 1982-83 to 1985-86.
The Revenue Commissioners have advised me that on payment of the arrears an underpayment of tax will have arisen for the years 1982-83 to 1984-85 which will be set against an overpayment for 1985-86. The inspector of taxes will not be in a position to carry out a final review of the liabilities for all relevant years 1982-83 to 1985-86 until after 5 April 1986.
62.
asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Wexford.
I have been advised by the Revenue Commissioners that a cheque in settlement of the refund due for 1984-85 was issued to the taxpayer on 12 June 1985.