asked the Minister for Finance the reason a person (details supplied) in Dublin 5 who installed double glazed windows and doors did not receive the tax allowance due to him in respect of the residence related employment scheme.
Ceisteanna—Questions. Oral Answers. - Tax Allowance Delay.
5.
I have been advised by the Revenue Commissioners that the taxpayer was granted a deduction of £805 for the year 1981-82 in respect of qualifying expenditure under the residence related employment scheme. However, as the taxpayer's income did not greatly exceed £4,600, and as it was to his benefit to do so, the tax liability for 1981-82 was calculated in accordance with the marginal relief provisions of the age exemption.
Full details of the final income tax position for the year 1981-82 were issued by the inspector of taxes on 19 November 1982 and the matter was fully explained to the taxpayer in the course of a visit to the tax office on 10 December 1982.