asked the Minister for Finance the reason a tax-free allowance has not yet been granted to a person (details supplied) in County Wexford.
Written Answers. - Income Tax.
161.
I have been advised by the Revenue Commissioners that, a certificate of tax-free allowances for the current year, 1985-86, was issued to the taxpayer on 20 January 1986.
162.
asked the Minister for Finance the reason a tax exemption allowance is not being granted to a person (details supplied) in County Wexford.
I have been advised by the Revenue Commissioners that, as the taxpayer's estimated income for the current year exceeds the appropriate age exemption threshold of £3,500, he is not entitled to exemption from income tax for this year. However, as his estimated income will not greatly exceed the relevant exemption threshold, he has been granted a measure of marginal relief subject to review after 5 April 1986. An amended certificate of tax-free allowances, to include estimated marginal relief, will be issued to the taxpayer as soon as possible. Any tax overdeducted from his retirement pension since 6 April last will be refunded to the taxpayer by the payer of that pension when the amended certificate is put into operation.