asked the Minister for Finance when a person (details supplied) in County Wexford will be taken off the emergency tax rate and issued with a rebate.
Written Answers. - Tax Rebate Payment.
730.
I have been advised by the Revenue Commissioners that a tax-free allowance certificate for 1982-83 was issued to the taxpayer on 19 May 1982 and a copy sent to his employer. The delay in issuing the certificate of tax-free allowances arose because details of the taxpayer's previous employments were not supplied. Any tax which has been overdeducted from the taxpayer's earnings since 6 April 1982 is refundable by his employer when that certificate is operated.
The inspector of taxes is writing to the taxpayer for the details necessary to review his 1981-82 tax liability and, on receipt of those details, the review will be made and any tax found to have been overdeducted from his pay in that year will be refunded to the taxpayer by the Revenue Commissioners.