Ned O'Keeffe
Question:138 Mr. N. O'Keeffe asked the Minister for Finance the reason a person (details supplied) in County Cork has been taxed. [26575/02]
Written Answers. - Tax Code.
I am informed by the Revenue Commissioners that, from the information supplied by the Deputy, the taxpayer's employer may be deducting tax at the emergency rate. This occurs when no certificate of tax credits has issued in respect of an employee. A certificate was not issued in this case because the tax office was not informed that the taxpayer was in employment, nor was any application for a certificate of tax credits received. The Inspector of Taxes wrote to the taxpayer on 12 December 2002 requesting the information needed to determine the tax credits to which the taxpayer is entitled. A temporary certificate has been issued, which will ensure that with effect from 1 January 2003 the taxpayer will not be taxed at the emergency rate. To obtain a refund of tax overpaid in 2002, the taxpayer should obtain a P60 – certificate of pay, tax and pay-related social insurance – from her employer as soon as possible after 31 December 2002 and send it to her Inspector of Taxes who will refund the overpaid tax as quickly as possible.