asked the Minister for Finance when a tax rebate will be issued to a person (details supplied) in County Westmeath.
Written Answers. - Income Tax Refunds.
137.
I have been advised by the Revenue Commissioners that on the basis of the information supplied by the taxpayer in a recently completed return of income she is in receipt of a retirement pension and a social welfare invalidity pension. Both pensions are chargeable to income tax. In accordance with standard practice the aggregate tax-free allowances under PAYE are reduced to take account of the social welfare pension which is paid gross, the tax attributable to it being recovered under PAYE from the other pension by means of the restricted tax-free allowances.
An amended certificate of tax-free allowances for the current year, 1985-86, was issued to the taxpayer on 31 December 1985. Any tax overdeducted from her retirement pension since 6 April 1985 will be refunded to the taxpayer by the payer of her retirement pension when the amended certificate is put into operation.
138.
asked the Minister for Finance when a tax rebate will be issued to a person (details supplied) in County Westmeath.
I have been advised by the Revenue Commissioners that the balance of information required to review the taxpayer's 1984-85 liability was received in the tax office recently. The review has been carried out and a cheque in settlement of the overpayment which emerged will be issued to the taxpayer as soon as possible.
139.
asked the Minister for Finance when a tax rebate in respect of persons (details supplied) in County Wexford will be paid.
I have been advised by the Revenue Commissioners that since ceasing employment on 27 June 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 and cheques in settlement of the refunds due were issued on 15 August and 9 September 1985.
The taxpayer wrote to the inspector in November 1985 requesting that the balance of his tax-free allowances be allocated to his wife. It is regretted that, owing to an oversight, this has only recently been done. The appropriate amended certificate was issued to his wife on 20 January 1986. Any tax overdeducted from his wife's earnings since 6 April last is refundable by her employer on operation of this certificate.
The inspector wrote to the taxpayer on 17 January 1986 for the information required to examine his entitlement to a refund of the balance of the tax deducted from his earnings in the current year.