Ned O'Keeffe
Question:100 Mr. E. O'Keeffe asked the Minister for Finance if he will examine the tax free allowance of a person (details supplied) in County Cork; and if he will make a statement on the matter. [4227/97]
Written Answers. - Tax Reliefs.
I am informed by the Revenue Commissioners that the taxpayer applied to his inspector of taxes for a tax free allowance certificate in July, 1996. He did not indicate the name of the company which is paying his pension and, due to a misunderstanding, the certificate was issued to another company. The inspector has now issued a certificate of tax free allowances to the company paying the pension and all the tax deducted from the taxpayer in the current year (£132.56) will be refunded on the date of the next pension payment, i.e. March, 1997.
Ned O'Keeffe
Question:101 Mr. E. O'Keeffe asked the Minister for Finance the reason the tax free allowance of a person (details supplied) in County Cork is not allowed at the maximum rate for a single person in view of the fact she was, for a period, unemployed and on unemployment benefit and has got a low paid job 25 miles from her home; and if he will ensure that her allowances are at the maximum rate for the tax year 1996/1997. [4228/97]
I am informed by the Revenue Commissioners that the taxpayer has received unemployment benefit of £1,580 during the 1996-97 tax year. As unemployment benefit is taxable, but is paid gross (without tax being deducted) by the Department of Social Welfare, it has been necessary to reduce her tax free allowances from the maximum £3,500, by £1,580, to £1,920 in order to collect the tax due on the unemployment benefit she has received.