asked the Minister for Finance if he will state in respect of a person (details supplied) in Dublin the position in regard to his tax free allowance; and if he will, if necessary, have this person contacted in order to clarify any confusion which has arisen in this matter.
Written Answers. - Tax Free Certificate.
374.
The revised exemption limit of £4,600 for married couples either of whom is in the 65-75 age bracket (which was announced in the 1981 Budget Statement) applies where the total income of the couple for 1981-82 does not exceed £4,600.
As the estimated income for 1981-82 of the person referred to by the Deputy is expected to be in excess of that limit, he will not be entitled to exemption from income tax. The provisional certificate of tax-free allowances issued to him for 1981-82 on 2 March 1981 needs to be amended in view of further information recently supplied by the taxpayer. A revised certificate for £2,995 will be issued to him shortly and he will be invited to call to see the inspector of taxes so that his tax position for 1981-82 may be made clear to him.