asked the Minister for Finance when a refund of tax paid and an update of tax free allowances will be given in the case of a person (details supplied) in County Kildare.
Written Answers. - Tax Refund.
33.
I have been advised by the Revenue Commissioners that since ceasing employment on 29 July 1985 the taxpayer has submitted to the inspector of taxes two claims for repayment of income tax on the grounds of unemployment. The claims have been dealt with. A cheque in settlement of the initial claim was issued to the taxpayer on 7 November 1985 and a cheque in respect of the second claim was issued to him on 22 November 1985. If the taxpayer is still unemployed he should now submit a further repayment claim to the inspector.
The inspector of taxes who has been dealing with the taxpayer's affairs has neither been advised that the taxpayer had taken up new employment nor has he received an application for a certificate of tax free allowances from the taxpayer in respect of any such employment.
34.
Mr. Coughlan
asked the Minister for Finance if he will arrange for a corrected certificate of tax free allowances and a refund of tax overpaid to issue to a person (details supplied) in County Donegal as a matter of urgency.
I have been advised by the Revenue Commissioners that the taxpayer and her husband are assessable to income tax on their joint incomes under the provisions of section 194 of the Income Tax Act, 1967.
It emerged recently that the taxpayer's husband is in receipt of a social welfare invalidity pension, which is chargeable to tax. This pension is paid gross and it is standard practice in such cases to collect the tax attributable to it by restricting the aggregate tax free allowances under PAYE which in this case are set against the wife's employment earnings. As the amount of the invalidity pension exceeds the total allowances due there is no balance available for use against the taxpayers employment income. The appropriate amended certificate was issued to her on 29 October 1985. This certificate was issued on a non-cumulative (week-one) basis to avoid collection in one sum of the underpayment which would have arisen since 6 April last.