Dáil Éireann Debate, Thursday - 12 March 2015
113. Deputy Róisín Shortall asked the Minister for Finance the reason a person (details supplied) in Dublin 11 has had arrears deducted from a Department of Social Protection payment due to an incorrect allocation of tax credits; the reason for the incorrect allocation; and if he will make a statement on the matter. [11004/15]
View answerI am advised by the Revenue Commissioners the information available to Revenue had indicated that the person concerned and her spouse were in receipt of separate pensions from the Department of Social Protection (DSP). On that basis the spouse of the person concerned would have been entitled to an additional PAYE Tax Credit or an additional Standard Rate Band in respect of the Qualified Adult portion of his pension. Subsequent information received by Revenue from the DSP, indicated that the person's spouse is in fact in receipt of an Old Age Pension with an increase in respect of a Qualified Adult. In the circumstances the person's spouse is entitled only to one PAYE Tax Credit.
In March 2015, following receipt of a health expenses claim for 2014, a review of the joint liability of the person concerned and her spouse was carried out by Revenue. An underpayment of tax arose due to the fact that they have no entitlement to an additional PAYE Tax Credit of €1,650 or the additional Standard Rate Band. The underpayment will be collected by reducing the tax credits of the person's spouse over a 3 year period commencing on 1 January 2016.
Should the person concerned require further clarification or assistance she may contact Ms Aisling Malone, City Centre / North City Revenue District, 14/15 Upper O'Connell St., Dublin 1, telephone 01-8655511.
