asked the Minister for Finance if a person (details supplied) in County Wexford will be awarded an income tax rebate; and when his tax free allowance will be transferred to his working wife now that he is unemployed.
Written Answers. - Income Tax.
468.
I have been advised by the Revenue Commissioners that the point at issue in this case is the transfer of the balance of the husband's tax-free allowances for the current year to his wife for use in connection with her employment income.
The matter has been dealt with and an amended certificate of tax-free allowances, reflecting the increase in the amount available to the wife as a result of the transfer of the husband's allowances has been issued.
Any tax which may have been over deducted from her earnings since 6 April 1984 is refundable by her employer, on operation of the amended certificate of tax-free allowances.