asked the Minister for Finance if, in view of the facts of a case (details supplied) in Dublin 10, he will confirm from the Revenue Commissioners that the person, who has returned to Ireland and has only resumed employment in January of 1988 is not liable to be taxed on the earnings she earned while abroad or alternatively, even if she is so liable, that her normal annual tax-free allowance less the amount earned abroad should be divided not by twelve months but by the remaining three months of the year; and if he will make a statement on the matter.
Written Answers. - Tax-Free Allowance.
36.
I have been advised by the Revenue Commissioners that an incorrect certificate of tax-free allowances for 1987-88 was issued to the taxpayer on 5 February, 1988. An amended certificate according the taxpayer the full allowances to which she, as an individual resident in the State, is entitled for 1987-88 has now been issued to her and any tax over-deducted from her earnings on the basis of the incorrect certificate will be refunded to her by her employer when the amended certificate is put into operation.