asked the Minister for Finance when a tax free allowance will issue to a person (details supplied) in County Cork; and the reason for the delay in having same issued.
Written Answers. - Tax Free Allowance.
160.
The Revenue Commissioners have advised me that a tax free allowance certificate for 1989-90 was issued to the taxpayer on 4 April, 1989, following his submission, on 7 March, 1989, of his return of income to the inspector of taxes. In the absence of the completed return of income his remuneration for the year 1988-89 had been taxed under PAYE on the emergency basis. His liability to tax for that year will now be reviewed and any tax overdeducted will be refunded to him on receipt of his form P60 (statement of pay and tax deducted).