Vol. 396 No. 3
102 Mr. Durkan asked the Minister for Finance, having regard to his reply to Parliamentary Question No. 80 of 13 February 1990, if limited or full tax free allowances have been given to the person concerned; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that the tax free allowances granted to the taxpayer consist of the PAYE allowance of £800 and expenses of £40.
It is understood that the husband of the person concerned is self-employed. A tax return has not been made by him since the year 1981-82. Accordingly, it is not possible to determine what other tax allowances may be due and whether there would be any balance of these allowances available, after taking account of any income from self-employment, for set off against the PAYE income.
The position will be reviewed if the required tax returns are made.
