asked the Minister for Finance the reason for the large reduction in the tax free allowance of a person (details supplied) in County Cork.
Written Answers. - Tax Free Allowance.
639.
I have advised by the Revenue Commissioners that, on the basis of the information available to the inspector of taxes, an amended certificate of tax-free allowances, for the current year 1983-84, was issued to the taxpayer on 20 June 1983. Any tax over-deducted from the taxpayer's retirement pension is refundable by the former employer on operation of this certificate.
The inspector has reviewed the taxpayer's liability for 1982-83 and an undercharge arises for that year. The inspector is writing to the taxpayer setting out the position.