Liam Fitzgerald
Question:83 Mr. L. Fitzgerald asked the Minister for Finance if he will investigate the assessment of income tax liability in the case of a person (details supplied) in Dublin 17; and if he will make a statement on the matter.
Written Answers. - Tax Liability.
I have been advised by the Revenue Commissioners that both of the taxpayer's pensions are chargeable to tax. For the years 1988-89 and 1989-90 she has been assessed to tax in accordance with completed returns of income submitted by her for both years.
On review of the assessment it came to notice that the taxpayer understated the amount of her social welfare pension in her return of income for 1989-90. The amount should have been stated as £2,766 and not £2,628. As a result it will be necessary to increase the assessment to £360.64.
Details of interest paid were not given on the return of income form, so interest relief was not given for 1989-90. This has resulted in an increased tax assessment for this year. The position will be reviewed if the taxpayer submits certificates of interest paid.