Michael Creed
Question:165 Mr. Creed asked the Minister for Finance if a person (details supplied) in County Cork is paying income tax at the appropriate rate. [5882/00]
Written Answers. - Tax Allowances.
I am informed by the Revenue Commissioners that the inspector of taxes recently received a form 12A, PAYE tax registration form and application for allowances, from the taxpayer.
A new RSI number was assigned to the taxpayer on 24 February 2000 and a cumulative certificate of tax free allowances, effective from 6 April 1999, will issue to her shortly.
Any tax overpaid by the taxpayer in the current tax year, 1999-2000, will be refunded to the taxpayer by her employer on operation of the certificate of tax free allowances.
Michael Creed
Question:166 Mr. Creed asked the Minister for Finance the reason a person (details supplied) in County Cork is on emergency tax rates. [5883/00]
I am informed by the Revenue Commissioners that, according to the information available to the inspector of taxes, the taxpayer has been in receipt of a widow's pension from the Department of Education and Science since 16 December 1997 and all her tax free allowances are allocated against this income.
The inspector has no record of the taxpayer having commenced employment. The taxpayer should contact the Inspector of Taxes, Unit 987, PAYE 4, 14/15 Upper O'Connell Street, Dublin I with full details of her employment. The inspector of taxes will then issue an amended certificate of tax free allowances to the taxpayer and her employer.