Vol. 416 No. 6
165 Mr. Taylor asked the Minister for Finance if immediate and urgent arrangements can be made to provide separate tax allowances for a person (details supplied) in Dublin 24; whether it can be antedated to the date on which she made the application for this facility to which she is entitled, and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that the tax-free allowances have been adjusted granting separate treatment for the current tax year 1991-92 and for the future. A letter issued on 21 February 1992 advising the taxpayer that a new tax-free allowance certificate would issue on 4 March 1992. However, additional details regarding mortgage repayments were received from the taxpayer's husband by telephone on 28 February 1992 resulting in a further amendment.
The inspector of taxes has, by telephone, advised her employer of the correct allowance to apply, pending the issue of a revised certificate on 16 March 1992.
166 Mr. G. O'Sullivan asked the Minister for Finance when payment of an income tax rebate on a redundancy payment will be made to a person (details supplied) in County Cork who applied for same some time ago.
I have been advised by the Revenue Commissioners that the taxpayer has been on pension since 10 August 1991. The income tax rebate on the redundancy payment cannot be calculated until after 5 April 1992 as certain aspects of the relief can only be computed after that date.
