asked the Minister for Finance when the income tax affairs of a person (details supplied) in County Wexford will be resolved; and when a tax rebate will be issued to her.
Written Answers. - Refund of Income Tax.
663.
I have been advised by the Revenue Commissioners that the taxpayer and her husband are assessed to income tax on an aggregation basis in accordance with the provisions of section 194 of the Income Tax Act, 1967. Accordingly, the husband is chargeable to tax on the combined income of both spouses. The inspector of taxes is unable to finalise the liabilities for the years 1977-78 to 1983-84, inclusive, until certain outstanding information is supplied. The inspector has written to the agents in the matter.