asked the Minister for Finance when a tax rebate will be issued to a person (details supplied) in County Meath.
Written Answers. - Income Tax Refund.
49.
I have been advised by the Revenue Commissioners that the taxpayer and her husband are assessed to income tax on the basis of their joint incomes in accordance with the provisions of section 194 of the Income Tax Act, 1967. The inspector of taxes wrote to the taxpayer's husband on four occasions since 5 June 1985 for the information necessary to finalise the liability on the couple's combined income for 1984-85. As soon as the required information is received a review of the liability for that year will be carried out and any refund found to be due will be made. The inspector who is dealing with the taxpayer's tax affairs for the year of her marriage, 1983-84, and prior years will write to her for the details required to determine whether there is a repayment due in her case for the years up to and including 1983-84.