Liam Fitzgerald
Question:51 Mr. L. Fitzgerald asked the Minister for Finance when emergency tax of £629 paid over a 15-week period will be reimbursed to a person (details supplied) in County Wexford.
Written Answers. - Tax Reimbursement.
I have been advised by the Revenue Commissioners that a tax-free allowance certificate issued to the taxpayer on 10 February 1992.
The emergency tax deducted by the employer was not strictly in accordance with regulations as tax was deducted at 29 per cent only. The higher rates of 48 per cent and 52 per cent should also have been applied.
The employer has made a tax refund of £78.95 which is correct based on the present information available to the inspector. No further refund arises as the taxpayer was liable to tax during the period that the emergency tax was being deducted.