asked the Minister for Finance if a person (details supplied) in County Wexford is in receipt of a tax-free allowance for his one child; the reason this was not applied from date of birth of the child when the claim was made; and if he will ensure that a retrospective allowance is given.
Written Answers. - Tax-free Allowance.
88.
I have been advised by the Revenue Commissioners that the taxpayer was granted child allowance for the year 1981-82. Regrettably, owing to an oversight, child allowance was not granted for the following years. A review of the taxpayer's liabilities for the years 1982-83 to 1984-85, to include the appropriate allowance, has been carried out and a cheque in settlement of the refund due will be issued as soon as possible. An amended certificate of tax-free allowances for the current year, 1985-86, incorporating child allowance, will also be issued to the taxpayer as soon as possible.