asked the Minister for Finance when a marriage tax certificate and the resulting tax free allowance will be issued to a couple (details supplied) in County Wexford.
Written Answers. - Marriage Tax Certificate.
771.
I have been advised by the Revenue Commissioners that amended certificates of tax-free allowances for 1982-83 to take account of the marital status of the spouses have been issued to the husband and the wife. Any tax which may have been over-deducted from their earnings since 6 April 1982, is refundable to them by their respective employers when those certificates are put into operation.
I also understand that a tax repayment of £54.10 was made to the wife in respect of her pre-marriage earnings for 1981-82. Following a recent review of the full tax position for that year, a further repayment of £654.34 has been made to the husband.