asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Clare who applied approximately three months ago.
Written Answers. - Tax Rebate.
581.
I have been advised by the Revenue Commissioners that the taxpayer and her spouse are assessed to income tax on the basis of their joint incomes in accordance with the provisions of section 194 of the Income Tax Act, 1967.
The couple's tax affairs are dealt with in separate districts. The wife's file is at present in transit to the district which deals with her husband's tax affairs and therefore, it is not possible at this stage to state when she applied for repayment of tax. However, as her claim had not been dealt with by 5 April 1985 (i.e. by the end of the relevant tax year), it now falls to be dealt with by way of review of the liability on the joint incomes of both spouses for the year 1984-85. In this connection the inspector dealing with the husband's liability will now communicate directly with him for the additional details required to enable the review to be carried out.