Vol. 397 No. 9
101 Mr. Taylor asked the Minister for Finance if arrangements can be made, without delay, to grant the appropriate allowance and refund due to a person (deails supplied) in County Dublin in respect of tax-free allowances due to him for the year 1988-89 and prior years in respect of PAYE allowance on his wife's invalidity pension; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that for the years 1989-90 and 1990-91, the taxpayer has been granted the PAYE allowance in respect of his wife's invalidity pension. For the year 1989-90, the allowance was included in the amended certificate of tax-free allowances which was issued to him on 15 February 1990. The inspector of taxes has confirmed with the taxpayer's employer, that on operation of that certificate, he was refunded the sum of £426.60 in his salary in respect of tax over-deducted in that year. The question of the PAYE allowance in relation to earlier years is being examined and a decision will be conveyed to the taxpayer shortly.
