asked the Minister for Finance if persons (details supplied) in County Wexford are receiving the correct tax-free allowances; if not, when they will be adjusted; and if they are entitled to a tax rebate.
Written Answers. - Tax-free Allowances.
21.
I have been advised by the Revenue Commisioners that the point at issue in the case is the transfer of a portion of the husband's tax-free allowances for the current year to his wife for use in connection with her earnings.
The necessary authorisation from her husband was submitted to the inspector of taxes in February 1987 and an amended certificate of tax-free allowances, reflecting the increased allowances available to the wife as a result of the transfer, was issued to her on 5 March 1987. However, as she had ceased employment on 20 February 1987 the certificate could not be put into operation.
In the circumstances, the inspector proposes to review the couple's joint liability for this year after 5 April next. The inspector will be writing to the husband shortly for the details required to carry out the review.
22.
asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Louth; and a revised tax-free allowance certificate issued.
I have been advised by the Revenue Commissioners that a revised tax-free allowance certificate for 1986-87 was issued to the taxpayer on 26 March 1987 and his employer has indicated that the resultant refund of tax will be made before the end of the current tax year.