asked the Minister for Finance if the tax free allowance of a person (details supplied) in County Wicklow is correct; and if this person is entitled to a tax rebate.
Written Answers. - Tax Rebate.
365.
I have been advised by the Revenue Commissioners that, on the basis of the information supplied on a return of income completed by the taxpayer some months ago, he has been granted all the allowances and reliefs to which he is entitled for the current year. An amended noncumulative certificate granting him an increase of £36.73 per week in his tax-free allowances was issued to the taxpayer on 9 July and was operated by his employer ten days later.
The position regarding the change in the rules for the taxation of married couples effected by the Finance Act, 1983, was fully explained by the inspector in a letter of 20 August 1984, addressed to the taxpayer, who was also advised that any refund of tax which might arise for the current year, could only be made after 5 April 1985, on production of a form P.60.