I am informed by the Revenue Commissioners that the taxpayer's tax free allowances are in accordance with the most recent information provided by her.
In addition to her income from her employment, the taxpayer received a lone parent allowance from the Department of Social, Community and Family Affairs. This allowance is taxable but is paid gross by the Department of Social, Community and Family Affairs, i.e. without tax being deducted. The tax due on the lone parent allowance is collected by reducing the taxpayer's tax free allowances by an amount equal to the lone parent allowance she receives.
The taxpayer's gross tax free allowances amount to £6,600 and her lone parent allowance is £4,270. The taxpayer's net tax free allowances for the current tax year are therefore £2,330 per annum or £44.81 per week.