asked the Minister for Finance when a person (details supplied) in Dublin 3 will receive back payments of tax due to him for the period July 1982, and April 1984.
Written Answers. - Refund of Income Tax.
595.
I have been advised by the Revenue Commissioners that the taxpayer was married in July 1983. 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, arising as a result of a couple getting married, is made after the end of the tax year in which the marriage takes place.
A review of the taxpayer's liability for the year 1983-84 was carried out on 15 November 1984, and an overpayment arose. A cheque in settlement was issued to him on 27 November 1984.