Dáil Éireann Debate, Wednesday - 31 March 2004
129 Mr. Timmins asked the Minister for Finance if the tax office in Mount Street can forward the tax details of a person (details supplied) in County Wicklow to the tax office in Grattan House; and if he will make a statement on the matter. [10272/04]
View answerI am advised by the Revenue Commissioners that this person's tax affairs are currently being dealt with in the Kildare Meath Wicklow customer services district of the Revenue Commissioners in Grattan House, Lower Mount Street, Dublin 2, and her tax details are held there.
I understand that the query relates to a request for a statement of nil net liability. I am informed that reviews of the taxpayer's affairs have been dealt with under the PAYE system for the years 2000-01, 2001 and 2002 under the income tax number of the taxpayer's spouse on a joint assessment basis. Joint assessment requires that the income of the taxpayer and her spouse be aggregated to establish the net liability for each year. These reviews show the taxpayer and her spouse to be liable for income tax for the years in question. Consequently, it is not possible to issue statements of nil net liability for the years in question.
