asked the Minister for Finance when a tax rebate will be issued to a person (details supplied) in County Wexford.
Written Answers. - Tax Rebates.
35.
I have been advised by the Revenue Commissioners that the inspector of taxes who has been dealing with the taxpayer's affairs has not received an application from the taxpayer for a repayment of tax.
The taxpayer and her husband are assessable to income tax on their combined incomes under the provisions of section 194 of the Income Tax Act, 1967. As the tax year 1985-86 has now ended their liabilities for that year and for the preceding year will be dealt with by way of review. The inspector will now communicate with the husband requesting the details which are necessary to enable the reviews to be carried out.
36.
asked the Minister for Finance if there are tax arrears due to person (details supplied) in Dublin 1; and if her position will be reviewed.
I have been advised by the Revenue Commissioners that the taxpayer and her husband are assessable to income tax on their combined incomes under the provisions of section 194 of the Income Tax Act, 1967. It recently emerged that the taxpayer's husband has for a number of years been in receipt of a social welfare invalidity pension. This pension is chargeable to tax. The taxpayer ceased employment on 22 November 1985 and subsequently submitted a claim to the inspector for repayment of tax on the grounds of unemployment. The claim was dealt with by way of a review of the couple's liability on their combined incomes for 1985-86 and an underpayment emerged. Accordingly, no refund of tax is due to the taxpayer.
37.
asked the Minister for Finance the reason an income tax rebate has not been paid to a person (details supplied) in County Meath; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that on the basis of the information available to the inspector of taxes there is no refund of tax due to the taxpayer. The inspector has been advised that the taxpayer will shortly receive from his former employer arrears of pension relating to the year 1985-86. When his tax liability for that year is reviewed to take account of those arrears and of his old age (contributory) pension it is probable that an underpayment will emerge.