asked the Minister for Finance, when a tax rebate will be paid to a person (details supplied) in County Wexford.
65.
Written Answers. - Tax Rebate.
64.
asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Wexford.
I propose to take Questions Nos. 64 and 65 together. I have been advised by the Revenue Commissioners that the taxpayer (referred to in Question No. 64) is assessed to income tax on his own and his wife's income in accordance with the provisions of section 194 of the Income Tax Act, 1967.
The wife (referred to in Question No. 65) ceased employment on 14 February 1985. A provisional review of the liability of the taxpayer for 1984-85, details of which were forwarded to the taxpayer on 18 September 1985 indicated that there was a small underpayment of tax for that year. The inspector of taxes wrote to the taxpayer on 18 November 1985 for the information necessary to determine his entitlement to loan interest relief. On receipt of the required information, his 1984-85 liability will be furthere reviewed to take account of this relief, if due.