asked the Minister for Finance the reason the tax free allowance of a person (details supplied) in County Wexford has been reduced in previous years and if it will be amended; and if so, when.
Written Answers. - Tax Free Allowance.
533.
The Revenue Commissioners have advised me that the taxpayer ceased employment on 22 April 1983 and did not take up employment again until 9 April 1984. A claim to repayment of tax deducted from his earnings for 1983-84 was not lodged with the inspector of taxes and the inspector will now write to the taxpayer in the matter.
A certificate of tax-free allowance for 1984-85 was issued to the taxpayer on 30 May 1984. However, as this certificate did not include an amount due in respect of mortgage interest relief, an amended certificate to take account of this relief is now being issued to the taxpayer. When this certificate is operated by the employer, any tax which may have been over-deducted from the taxpayer's earnings since his resumption of employment will be refunded to him by his present employer.