I am informed by the Revenue Commissioners that, according to the information available to the inspector of taxes, the taxpayer is in receipt of all the tax-free allowances to which he is entitled in the current tax year.
In the 1998-99 tax year the taxpayer was taxed under the marginal relief system. In that year the income tax exemption limit for a single person under 65 years of age was £4,100. If the taxpayer's income was slightly above this limit, marginal relief applied which meant that the tax due on the taxpayer's income in excess of £4,100 was charged at the rate of 40%. Although this is higher than the standard rate of 24%, the taxpayer paid less tax than he or she would have done if he or she had been taxed under the normal system of tax-free allowances. If the taxpayer would like the inspector to carry out a review of his income tax liability for 1998-99, he should send his P60 for that year to the inspector in the Kilkenny tax office.
In 1997-98 the taxpayer's income was less than the exemption threshold and no tax was deducted from him in that year.