asked the Minister for Finance the reason a person (details supplied) in County Louth has not been exempted from payment of PAYE on his pension; if he is aware that this man and his wife are old age pensioners and should be exempted under the age exemption limits; and if he will have this matter corrected and arrange for payment before Christmas of any arrears due.
Written Answers. - Tax Exemption.
61.
I have been advised by the Revenue Commissioners that, on the basis of the information available to the inspector of taxes, the taxpayer is not entitled to tax exemption for the current year as the combined income of the taxpayer and his wife will exceed the relevant exemption limit of £7,350. An amended certificate of tax-free allowances for this year, incorporating an estimated amount of marginal relief due, will be issued to the taxpayer shortly. Any tax overdeducted from his retirement pension since 6 April 1986 will be refunded to the taxpayer by the payer of that pension when the amended certificate is put into operation.
Reviews of the taxpayer's liabilities for the years 1984-85 and 1985-86 have been carried out and a cheque in settlement of the refund due will be issued to the taxpayer as soon as possible.