Vol. 564 No. 3
120 Mr. Durkan asked the Minister for Finance if income tax allowance in respect of a person's ex-spouse will be removed in the case of a person (details supplied) in County Kildare who is divorced since 11 March 2003; and if he will make a statement on the matter. [9290/03]
I am informed by the Revenue Commissioners that the inspector of taxes was not aware of the taxpayer's separation and divorce. The certificate of tax credits which issued to the taxpayer on 24 January 2003 included the married person's tax credit and standard rate cut-off point. A temporary replacement certificate of tax credits, effective from the date of issue, is in the process of being issued. This will replace the married tax credit and standard rate cut-off point with those appropriate to a single person.
The inspector has written to the taxpayer requesting him to complete a return of income for 2002. The inspector has also asked the taxpayer to indicate whether any dependent child or children reside with him for any part of the year. If that is the case, the taxpayer may be entitled to claim the one-parent family tax credit. The inspector has sent the relevant claim form to the taxpayer. The inspector has also requested the taxpayer to forward details of any maintenance payments he may be making to his former wife. When the inspector receives the requested information, he will revise the taxpayer's tax credits as necessary and issue a revised certificate effective from 1 January 2003.
