asked the Minister for Finance the reason the correct tax free allowance of a person (details supplied) in County Wexford was not allowed for the years 1985-86, 1986-87 and 1987-88.
Written Answers. - Tax Free Allowance.
57.
The Revenue Commissioners have advised me that the taxpayer is in receipt of two retirement pensions and a social welfare old age pension all of which are chargeable to income tax. The social welfare pension is paid gross and it is standard practice to collect the tax attributable to it by restricting the tax free allowances under PAYE in relation to the retirement pensions by the amount of the social welfare pension.
It is regretted that owing to an error the taxpayer has been granted excessive tax free allowances against his retirement pensions for the years 1985-86, 1986-87, 1987-88. Amended certificates for the current year, 1987-88, granting reduced tax free allowances will be issued to the taxpayer as soon as possible.