Vol. 496 No. 7
139 Mr. Higgins (Dublin West) asked the Minister for Finance the reason a person (details supplied) in Dublin 15 who was paying tax on table B has been moved to table A; and the reason for the significant drop in her take home pay. [23993/98]
I am informed by the Revenue Commissioners that the taxpayer began job-sharing on 7 September 1998. This reduced her salary by 50 per cent and it was necessary, therefore, to review her tax-free allowances. The reduction in her income meant that the taxpayer was no longer liable to pay tax at the 46 per cent, Table B rate, and she was not, consequently, eligible for the Table B tax free allowance. The Table B allowance was withdrawn and a revised certificate of tax free allowances for the taxpayer was issued on 5 October 1998.
During the period from the time she began job-sharing until the revised certificate of tax-free allowances issued, the taxpayer's tax free allowances had continued to include the Table B allowance and, as a consequence, she was underpaying tax. The withdrawal of the Table B allowance meant that the correct amount of tax was deducted from the taxpayer's salary and this led to a reduction in her take home pay.
I am sending a detailed analysis of the taxpayer's position to the Deputy. If the taxpayer has any further queries she should contact her local inspector of taxes.
