asked the Minister for Finance when a repayment will be made to a person (details supplied) in County Limerick arising from the fact that she was not allowed a marriage allowance, interest relief and various other claims since 1980-81.
Written Answers. - Tax Repayments.
75.
I have been advised by the Revenue Commissioners that the taxpayer was married on 2 August 1982.
The inspector of taxes, Dublin General (PAYE II) who deals with the taxpayer's pre-marriage liabilities will not be in a position to finalise those liabilities until he receives certain outstanding information which has already been requested from her agent. The inspector will now communicate directly with the taxpayer requesting the outstanding details.
With effect from the date of marriage the taxpayer and her husband are assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967. Under this system the husband is assessed in respect of the combined incomes of himself and his wife. The inspector of taxes, Limerick District, who deals with the husband's tax affairs, last wrote to him on 5 March 1985 requesting the information necessary to bring his tax affairs up to date but there has been no response to that request. The inspector will write to him again and when the required information is supplied his postmarriage liabilities will be reviewed.
76.
asked the Minister for Finance if a person (details supplied) in County Meath is entitled to arrears of tax.
I have been advised by the Revenue Commissioners that the inspector of taxes who has been dealing with the taxpayer's affairs has not received an application for a repayment of tax from the taxpayer. In the circumstances the inspector will communicate directly with the taxpayer in the matter.
77.
asked the Minister for Finance if he will have the tax affairs of a person (details supplied) in County Galway reviewed in the light of the large deductions he is now paying and that he is married with five children.
I have been advised by the Revenue Commissioners that the taxpayer has not completed a return of income form since 1982-83. The inspector will now issue a return form for the current year 1985-86, and on receipt of the form, duly completed, the taxpayer's tax affairs will be brought up to date.
On the basis of the latest information available to the inspector the taxpayer has been granted all the allowances and reliefs to which he is entitled, including the married personal allowance and allowances in respect of five children.