asked the Minister for Finance the conditions on which a separated person's tax allowance is granted, and the reason this allowance was withdrawn from a person (details supplied) in Dublin 9.
Written Answers. - Tax Allowance.
59.
It is assumed that the allowance referred to in the question is the additional allowance for widows and other single parents which is granted under section 138A of the Income Tax Act, 1967. The proviso to the section precludes the allowance being granted for any year of assessment in the case of a man and woman who are living together as man and wife. I have been advised by the Revenue Commissioners that, on the basis of information supplied to the inspector of taxes, the allowance was withdrawn from the taxpayer for the year 1985-86 on the grounds that she did not fulfil the relevant statutory requirements which apply to the granting of the allowance.