Vol. 489 No. 6
363 Mr. Aylward asked the Minister for Finance if he will have arrangements made to rectify the tax free allowance certificate issued recently to a person (details supplied) in County Kilkenny with a view to having the correct rate awarded. [8896/98]
I am informed by the Revenue Commissioners that the inspector of taxes' records relating to the taxpayer have now been amended. The taxpayer's certificate of tax-free allowances indicated a figure of £3,000 for the widowed parent bereavement allowance but this was in fact incorrect. The figure should have been £4,000 and this error has now been corrected. A new tax-free allowance certificate was issued on 17 April 1998.
364 Mr. Aylward asked the Minister for Finance if the correct tax free allowance has issued to a person (details supplied) in County Kilkenny. [8897/98]
I am informed by the Revenue Commissioners that the taxpayer's allowances were not correct but that they have now been amended. The inspector of taxes' records indicated that the taxpayer was in receipt of a social welfare pension of £4,012 but this was not the case. The correct figure was in fact £4,229. This pension is taxable but it is paid in full by the Department of Social, Community and Family Affairs without tax being deducted. In order to collect the tax due on the social welfare pension, it is necessary to reduce the taxpayer's tax-free allowances by an amount equal to the pension she receives. As a result the taxpayer's allowances will be reduced from £16.11 per week to £11.94 per week. A revised tax free allowance certificate has now been issued showing the revised pension figure and the ensuing reduction in the total tax-free allowance.
