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Dáil Éireann díospóireacht -
Tuesday, 20 Nov 1984

Vol. 354 No. 1

Written Answers. - Income Tax.

617.

asked the Minister for Finance if a person (details supplied) in County Cork who is on a CIE operatives pension of £38.16 per month should be paying £17.17 per month tax on this.

I have been informed by the Revenue Commissioners that the taxpayer has been in receipt of a retirement pension since 1 June 1984. The inspector of taxes wrote to him on 3 September enclosing for completion a return of income form for the current year, 1984-85, to enable his tax-free allowance entitlement to be determined. As the completed form has not been received by the inspector, a reminder is now being issued to the taxpayer.

618.

asked the Minister for Finance if a person (details supplied) in Dublin is due arrears of tax back to 22 September 1984, the date on which he was married; and when he will receive them.

Under the revised rules for the taxation of married couples, which were brought into effect by section 6 of the Finance Act, 1983, any repayment of tax, which may arise as a result of a couple getting married, can only be made after the end of the tax year in which the marriage takes place.

I have been advised by the Revenue Commissioners that a certificate of tax-free allowances, incorporating the married allowance and the double rate bands, was issued to the taxpayer on a noncumulative basis on 30 October, 1984. He should submit a claim to repayment of tax for 1984-85 to the inspector with a form P.60 (certificate of pay and tax deducted) which he can obtain from his employer after 5 April 1985.

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