asked the Minister for Finance the reason the balancing statement issued to a person (details supplied) in County Limerick for 1984-85 does not take into account the fact that when she applied for the tax rebate she was married and her husband was unemployed; and the way in which the figure of £613.80 which was credited to her was arrived at.
Written Answers. - Tax Rebate.
82.
I have been advised by the Revenue Commissioners that the taxpayer was married on 11 May 1984. The figure of £613.80 referred to by the Deputy is the amount of tax relief granted to the taxpayer in the year of marriage under section 6 of the Finance Act, 1983. That section provides that a married couple are to be taxed as single persons throughout the year of assessment in which marriage takes place.