asked the Minister for Finance if he will correct a tax error for a person (details supplied) in County Wexford.
Written Answers. - Income Tax Relief.
40.
The Revenue Commissioners have advised me that a tax-free allowance certificate for 1988-89 was issued to the taxpayer last March as part of the general issue of certificates. Marginal relief is not carried forward automatically and, therefore, relief previously granted under this heading was not included in that certificate. On the basis of information now available the inspector of taxes has determined that the taxpayer is entitled to a measure of marginal relief.
A revised certificate, incorporating this relief was issued to the taxpayer on 26 April 1988. Any tax over-deducted from the taxpayer's retirement pension since 6 April 1988 will be refunded to him by the payer of that pension when the revised certificate is put into operation.