asked the Minister for Finance the present position regarding the taxation of a person (details supplied) in County Galway.
Written Answers. - Income Tax.
24.
I have been advised by the Revenue Commissioners that on a review of the taxpayer's liabilities for the years 1981-82, 1982-83 and 1983-84, which was carried out in October 1984, a substantial underpayment emerged. The underpayment for those years arose because the taxpayer had been granted allowances and reliefs in excess of his entitlement. The taxpayer was also in receipt of investment income which had not previously been taken into account for tax purposes.
25.
asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Louth.
The Revenue Commissioners have advised me that the taxpayer and her husband are assessed to tax on the basis of their joint incomes in accordance with the provisions of section 194 of the Income Tax Act, 1967.
The taxpayer ceased employment on 24 December 1984 and submitted a claim to the inspector of taxes for repayment of tax on the grounds of unemployment on 20 March 1985. As the claim had not been dealt with by 5 April 1985 (the end of the relevant tax year) it falls to be considered by way of a review of the liability on the couple's combined income for 1984-85. The inspector has been in correspondence with the taxpayer's spouse to obtain the details required to complete the review. On receipt of the outstanding information, the 1984-85 liability will be computed and any refund found to be due will be repaid to the taxpayer's spouse as soon as possible.
26.
asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Louth.
The Revenue Commissioners have advised me that on the basis of the information available to the inspector of taxes the taxpayer ceased employment in November 1984. As a formal claim for repayment of tax has not been received the inspector has written to the taxpayer for the details necessary to review his liability for 1984-85. On receipt of the relevant information the review will be carried out and any refund found to be due will be made to the taxpayer as soon as possible.
27.
asked the Minister for Finance when a tax rebate will be paid to a person (details supplied) in County Wexford.
I have been advised by the Revenue Commissioners that a review of the taxpayer's liability for the year 1984-85 has been completed and a cheque in settlement of the refund due will be issued to him as soon as possible. The inspector of taxes who deals with the taxpayer's affairs was not advised that he had resumed employment. The inspector has now written to the taxpayer for the information required to issue a certificate of tax-free allowances for the current year.