asked the Minister for Finance the reason a person (details supplied) in County Wexford has not received a refund of all tax paid in her balancing statement for the 1987/1988 tax year.
Written Answers. - Tax Rebates.
72.
I have been advised by the Revenue Commissioners that for the year 1987/88 the taxpayer and her husband were taxed on the aggregation basis in accordance with the provisions of section 194 of the Income Tax Act, 1967. Under this system the husband is assessed in respect of the combined incomes of himself and his wife. Accordingly, any further entitlement to a refund for 1987/88 falls to be determined by way of a review of the joint liability of both spouses for that year. The inspector of taxes will now write to the taxpayer for the information necessary to carry out this review.
73.
asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Wexford; and if he will please expedite the matter.
The Revenue Commissioners have advised me that the taxpayer and her spouse are chargeable to income tax on an aggregation basis. Accordingly, the taxpayer's claim for repayment falls to be dealt with by way of a review of her and her spouses joint income tax liability. That review cannot be made until the taxpayer's spouse submits a completed return of income and accounts for 1987/88.
74.
asked the Minister for Finance the reason for the delay in having a tax rebate granted to a person (details supplied) in County Cork.
The Revenue Commissioners have advised me that there was no undue delay on the part of the inspector of taxes in issuing a certificate of tax-free allowances in this case. The taxpayer ceased employment on 15 February 1988 and commenced new employment two days later. Following receipt of his completed return of income on 24 February 1988, a certificate of tax free allowances incorporating all the allowances and reliefs to which he was entitled, was issued to the taxpayer on 16 March 1988. Any tax over-deducted was refundable to him by his employer on operation of that certificate.
75.
asked the Minister for Finance when a refund of tax will be paid to a person (details supplied) in County Cork.
The Revenue Commissioners have advised me that on the basis of the information supplied they are unable to trace the taxpayer in their records. If the name of the tax office which deals with the taxpayer and the correct Revenue and Social Insurance (RSI) number are supplied, the matter will be examined.