asked the Minister for Finance if he will arrange for the issue of a new tax-free allowance certifcate and the payment of tax rebate for 1986-87 to a person (details supplied) in County Limerick; and if he will make a statement on the matter.
Written Answers. - Tax-Free Allowances.
48.
The Revenue Commissioners have advised me that the taxpayer's husband recently requested that all his tax-free allowances for 1987-88 should be transferred to her. The appropriate amended certificate of tax-free allowances for the current year will be issued to her as soon as possible. Any tax overdeducted from her earnings since 6 April, 1987 will be refunded to the taxpayer by her employer when the amended certificate is put into operation.
Any refund of tax due for 1986-87 requires to be determined by way of a review of the couple's joint liability for that year. The inspector will now communicate with the husband requesting the details necessary to enable that review to be carried out.