Frank Crowley
Question:55 Mr. Crowley asked the Minister for Finance when an application for a tax free allowance will be processed for a person (details supplied) in County Cork; and the reason for the delay. [1879/95]
Written Answers. - Tax Free Allowance.
I am advised by the Revenue Commissioners that the taxpayer in question completed a return of income in October, 1994, indicating that she was employed by a school in Tallaght and a tax-free allowance certificate was issued to the school. This certificate was not put into effect by the school as the taxpayer was employed by the Department of Education and not the school.
This information did not reach the tax Inspector until December and was the main reason for the delay. A new tax-free allowance certificate was issued subsequently on 20 January, 1995. It will be in operation for the payment due on 5 March, 1995.
The Revenue Commissioners are satisfied there was no undue delay in the circumstances.