Vol. 489 No. 6
362 Mr. Browne (Wexford) asked the Minister for Finance the way in which the Revenue Commissioners made a decision that a person (details supplied) in County Wexford had underpaid tax by £766.80; and the way in which the amount was calculated. [8895/98]
I am informed by the Revenue Commissioners that the taxpayer and his wife are jointly assessed for tax. A review of the couple's tax liability for the 1996-97 tax year showed that they had underpaid by £766.80 in that year. The couple's tax-free allowances for the year were £6,986; £820 of this was allocated to the wife's employment. The employer should have deducted £773.55 from the wife's earnings on the basis of the tax-free allowance notified by the tax office. However, the employer deducted only £35.46.
The inspector of taxes has asked the wife's employer for an explanation as to how the tax-free allowance notified by the tax office was not operated properly. No reply has been received to date.
