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Dáil Éireann debate -
Tuesday, 24 Mar 1987

Vol. 371 No. 2

Written Answers. - Tax Free Allowance Certificates.

19.

asked the Minister for Finance if a tax free allowance certificate for the correct amount has now been issued to a person (details supplied) in Dublin 9.

The Revenue Commissioners have advised me that their records show the taxpayer as having ceased employment in April 1984. The Inspector of Taxes who dealt with the taxpayer in his previous employment is unable to trace any notification of a current employment. The inspector will now communicate directly with the taxpayer in the matter.

20.

asked the Minister for Finance if an amended tax-free allowance certificate has now been issued to a person (details supplied) in Dublin 24.

I have been advised by the Revenue Commissioners that the taxpayer and her husband are assessed to income tax under section 194 of the Income Tax Act, 1967, for the current year on their combined incomes. The amount of tax-free allowances allocated to the taxpayer at the commencement of that year exceeded her entitlement and required to be adjusted. An amended certificate was issued to her on 10 September 1986. The couple's joint liability for this year is subject to review after 5 April next.

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