Written Answers. - Tax Assessments.

John McGuinness

Question:

278 Mr. McGuinness asked the Minister for Finance the reason a person (details supplied) in County Carlow continues to receive a tax assessment in view of the fact that her only income is a small foreign pension; and if her tax records can be amended and a zero assessment issued. [7809/01]

I am informed by the Revenue Commissioners that a notice of assessment for the 1999-2000 tax year showing no liability to tax issued to the taxpayer on 14 February 2001. The inspector of taxes has requested confirmation that the taxpayer's United Kingdom pension is her only source of income. When that confirmation is received, the inspector will treat the taxpayer as not liable to tax and amend her tax records accordingly. This will mean that the taxpayer will not be obliged to make tax returns.