Bernard J. Durkan
Question:77 Mr. Durkan asked the Minister for Finance the correct tax free allowance applicable to a person (details supplied) in County Kildare; and if he will make a statement on the matter.
Written Answers. - Tax Free Allowance.
I have been advised by the Revenue Commissioners that based on the information available to the inspector, the taxpayer is entitled to a tax-free allowance of £2,992. This allowance is absorbed by his income from the ESB. There is, therefore, no allowance available for set off against the taxpayer's other income. The taxpayer is being taxed at 30 per cent at the moment whereas a higher rate should be applied. The inspector will review the position at the end of the tax year.