asked the Minister for Finance the number of cases annually in which the Revenue Commissioners make deductions of income tax in excess of taxpayers' liability; the number of cases in which taxpayers are at present due a refund by the Revenue Commissioners; and when they will be paid.
Ceisteanna — Questions. Oral Answers. - Income Tax Deductions.
67.
It is not clear what the Deputy has in mind as the only income tax deductions made by the Revenue Commissioners are those made from salary payments to the commissioners' staff. In this case, as in the case of the staff of other Government Departments and other persons remunerated from public funds, income tax deductions are based on the tax charged in assessments made by the inspector of taxes for public departments.
Deductions in excess of a taxpayer's final tax liability do not normally occur except where the taxpayer has not submitted a completed form of return of income and claim for allowances for the particular year. Where, however, the return is received before the end of the year the deductions for the remainder of the year are adjusted accordingly. If the return is not received until after the end of the year of assessment, any tax over-deducted is repaid or is set-off against current liability.
The number of claims for repayment of tax in the hands of the inspector of taxes for public departments is 118; and in 103 of these the inspector is awaiting further information before they can be settled. All will be dealt with within 14 days from the receipt of the required information.