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Dáil Éireann debate -
Tuesday, 17 Jun 1986

Vol. 368 No. 1

Written Answers. - Income Tax Refund.

85.

asked the Minister for Finance when a person (details supplied) in County Waterford will receive a refund of tax which is long overdue.

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 14 May 1986. Any tax overdeducted 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 that 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.

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