asked the Minister for Finance the reason a person (details supplied) in County Cork who is married is in receipt of a single person's tax free allowance; and if he will arrange to have a married allowance applied immediately.
Written Answers. - Tax Allowance.
113.
The Revenue Commissioners have advised me that the taxpayer was married on 8 April 1989. The normal procedure as set out in section 6 of the Finance Act, 1983, is that a married couple are taxable as single persons during the year of assessment in which the marriage takes place and any claim to repayment of tax arising as a result of marriage is dealt with after the end of the tax year in which the marriage takes place. However, in this case as the taxpayer's wife is not working arrangements are being made to issue to him as a concession and on a week-one basis, a tax-free allowance certificate incorporating the married allowance and double-rate bands.