asked the Minister for Finance if he will urgently arrange for a clear statement of tax-free allowance entitlement to be sent to a person (details supplied) in Dublin 12 who has had his tax-free allowance changed four times in the last two months; the reason his allowance has been so changed; and if he will also arrange for balancing statements to be issued for the tax years 1980-81et seq.
Written Answers. - Tax-Free Allowance.
89.
I have been advised by the Revenue Commissioners that it was recently discovered that the taxpayer's allowances for the current year, 1985-86, were not reduced by the amount of the allowances allocated to his wife. An amended certificate of tax-free allowances was issued to him on 11 December 1985 to rectify the position. This certificate was issued on a noncumulative basis to avoid collection in one sum of the underpayment which arose since 6 April last. The taxpayer called to the tax office on 23 December 1985 and stated that the amended certificate was incorrect. His employer was advised not to operate the amended certificate pending investigation of the case by the tax office. The amended certificate was found to be correct and a further copy of that certificate was issued to the taxpayer on 20 January 1986.
The taxpayer's liabilities for the years 1980-81 and 1981-82 were reviewed on 16 June 1982 and his liability for 1983-84 was reviewed on 29 June 1984. Balancing statements were issued to him on those dates. His liabilities for the years 1982-83 and 1984-85 have also been reviewed and balancing statements were issued to him on 7 February 1986.