Vol. 481 No. 7
178 Mr. O'Shea asked the Minister for Finance if he will simplify the income tax form which must be completed by those who are in receipt of a survivor's pension and who have a modest additional pension; and if he will make a statement on the matter. [16820/97]
I am informed by the Revenue Commissioners that, on the basis of the information supplied by Deputy O'Shea, it is not possible to establish the particular tax form to which he is referring. There are a number of different income tax return forms to cater for different categories of taxpayer.
The Form 12 is the tax return form normally appropriate to a person with a survivor's pension and an additional pension — on which it is assumed PAYE tax is deducted. Where a person has a pension on which PAYE is deducted, tax is effectively collected from other pensions, such as a survivor's pension, by restriction of tax-free allowances.
Form 12 is the tax return issued to PAYE taxpayers generally and is considered to be the simplest of the tax returns. Essentially, it looks for details of the taxpayer's income and includes a claim for any allowances or reliefs to which the taxpayer may be entitled. Some of the other tax return types are designed for taxpayers with more extensive and varied incomes and allowance-relief entitlements. These forms are more complex than the Form 12 and it is possible that the Deputy's query relates to one of these.
The Revenue Commissioners continuously review the design and layout of all their forms to ensure that they are made as easy as possible for people to complete. However, tax returns must make provision for a person to identify all sources and amounts of income and also to claim all allowances and reliefs to which the person is entitled. In these circumstances, the extent to which they can be further simplified is limited.
If the Deputy has a specific case in mind he might wish to contact the individual's tax district to ensure that the appropriate tax return form is being issued. Staff in tax offices are available to assist taxpayers if they are having difficulties completing tax return forms.
