asked the Minister for Finance the reason a person (details supplied) in County Wexford who is a widow with two fully dependent sons is being requested to pay interest on her PAYE tax arrears as the delay in assessing her correctly was entirely due to the Revenue Commissioners and she is unable to bear the additional burden of the interest payments.
Written Answers. - Income Tax.
477.
I have been advised by the Revenue Commissioners that the taxpayer has income from a number of sources, including deposit interest and a widow's contributory pension from the Department of Social Welfare. As this income is paid in full without deduction of tax, the tax attributable to it is collected by restricting the taxpayer's tax-free allowances under PAYE. However, this restriction was incapable of producing under PAYE the full tax attributable to the income in question and, as a consequence, it was necessary to make direct assessments on the taxpayer to enable the balance of the tax due to be collected.
Following receipt of details of the taxpayer's income for all relevant years from the agents acting in the case, assessments were raised on the taxpayer in March, May, June and July, 1984 to collect the underpayments of tax which had arisen for the years 1980-81 to 1983-84 and also the tax due for the current year, 1984-85. As the tax due for these years has not yet been paid, statutory interest charges have arisen in respect of the periods from the dates on which the assessments were made. The agents have been in communication with the Collector-General regarding the question of securing an instalment arrangement for payment of the tax outstanding. The Collector-General sent a letter to the agents on 14 December 1984, inviting their proposals as to the arrangement sought but a reply to that letter has not yet been received. The Collector-General will now issue a reminder directly to the agents in the matter.
478.
asked the Minister for Finance the reason for the delay in resolving the tax-free allowance situation of a person (details supplied) in Country Wexford.
I have been advised by the Revenue Commissioners that the taxpayer was married on 14 July 1984. Under the revised rules relating to the taxation of married couples, which were brought into effect by section 6 of the Finance Act, 1983, any repayment of tax to which a couple may be entitled for the year of marriage can be made only after the end of that year.
I have been advised by the Revenue Commissioners that as soon as forms P.60 (certificates of earnings and tax deducted) are received from the employers of the couple concerned, a claim for repayment of tax, accompanied by the forms P.60, should be made by the husband and wife jointly.
479.
asked the Minister for Finance if a person (details supplied) in County Wexford can have a tax-free allowance to include some of the interest repayment for his land to the ACC.
I have been advised by the Revenue Commissioners that on 14 August 1984 the inspector of taxes issued simplified farm accounts forms to the taxpayer for completion with a view to determining his liability (if any) to tax on his farming profits and, in so doing, to determine the amount of relief in respect of loan interest to which he may be entitled. As there has been no response from the taxpayer, the inspector will now communicate directly with him again in the matter.