asked the Minister for Finance the reason the proper marriage allowance has not been given to a person (details supplied) in County Meath for the tax year 1988-89; and if he will make a statement on the matter.
Written Answers. - Marriage Allowance.
153.
The Revenue Commissioners have advised me that the taxpayer was married on 19 August 1988. Married couples are taxed as single persons throughout the year of assessment in which the marriage takes place. Where the tax paid by the couple under this arrangement exceeds the total tax for which they would have been liable if they had been married throughout the year of assessment concerned, a measure of relief by way of repayment is granted after the end of the year of assessment in which the marriage takes place. The taxpayer has already been requested by his inspector of taxes to submit the relevant forms P60 for 1988-89 to enable their liability for that year to be reviewed and the appropriate relief granted.
Amended certificates of tax-free allowances for the current year 1989-90, incorporating the married persons allowance, will be issued shortly.