Vol. 451 No. 3
44 Mr. H. Byrne asked the Minister for Finance if he will review the case of a person (details supplied) in County Wexford whose income consists of the farm retirement scheme and who is paying tax at the higher rate in view of the fact that the person's spouse received a tax free allowance at the lower rate and is unemployed; and if he will make a statement on the matter. [6565/95]
I have been advised by the Revenue Commissioners that a certificate of tax-free allowances issued to the taxpayer's husband in respect of the farm early retirement scheme on 7 December 1994. The certificate which was based on his return of income for 1993-94 granted him tax-free allowances of £5,500 at Table R, 27 per cent. However, the certificate was subsequently returned by the Department of Agriculture, Food and Forestry indicating that it was the taxpayer rather than her husband who was in receipt of the scheme pension. Consequently, a Form 12A, application for RSI number and certificate of tax-free allowances issued to the taxpayer on 23 February 1995. This form has not been returned to the inspector of taxes to date.
The inspector has since contacted the taxpayer by telephone to obtain the necessary information and a certificate in respect of the tax year commencing 6 April 1995 will issue to the taxpayer shortly granting her tax-free allowances of £6,200 at Table R, 27 per cent. The inspector has also advised the taxpayer to forward her Form P60, certificate of pay and tax deducted, for 1994-95 after 5 April 1995 so that her liability for 1994-95 can be reviewed. Any overded-uction of tax for 1994-95, which may have occurred, will be refunded to the taxpayer at that stage.
