asked the Minister for Finance when he will pay a tax rebate to a person (details supplied) in County Wexford.
Written Answers. - Tax Rebate.
81.
I have been advised by the Revenue Commissioners that the taxpayer's husband has not been employed for some time and that she recently requested that all of his tax free allowances be transferred to her. The appropriate amended certificate of tax free allowances for the current year, 1986-87, was issued to the taxpayer on 21 April 1986. Any tax over-deducted from her earnings since 6 April last was refundable by her employer on operation of that certificate.
The taxpayer's entitlement to a refund of tax for 1985-86 falls to be determined by way of a review of her liability for the year. The inspector of taxes will now communicate with the taxpayer requesting the details which are necessary to enable the review to be carried out.