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Dáil Éireann debate -
Wednesday, 12 Apr 1989

Vol. 388 No. 5

Written Answers. - Tax-Free Allowance.

154.

asked the Minister for Finance if he will give the tax-free allowance of a person (details supplied) in County Meath; and if he will make a statement on the matter.

The Revenue Commissioners have advised me that the taxpayer's net tax-free allowance for the current year, 1989-90, is £216. In accordance with normal practice, his gross tax-free allowance of £5,464 is reduced to take account of his social welfare pension, which is paid without deduction of tax. In effect, the tax-free allowances are set off in priority against the social welfare pension and the balance of these allowances constitutes the net tax-free allowance available for set off against his retirement pension.

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