asked the Minister for Finance when a person (details supplied) in County Wexford will be granted a proper tax-free allowance certificate for the year 1985-86; and when any subsequent tax rebate will be issued further to tax being deducted on an emergency basis.
Written Answers. - Tax-Free Allowance.
110.
I have been advised by the Revenue Commissioners that the taxpayer and her husband are assessable to income tax on their combined incomes under the provisions of section 194 of the Income Tax Act, 1969. As the tax year 1985-86 has now ended their liabilities for that year will be dealt with by way of review and the inspector will communicate with the husband requesting the details which are necessary to enable the review to be carried out.
A certificate of tax-free allowances, which includes only the PAYE and PRSI allowances, has been issued to the taxpayer in respect of the year 1986-87. The taxpayer's husband ceased employment on 20 September 1985 and she has requested that all of his tax-free allowances be transferred to her. An authorisation from her husband would be required to enable the transfer to be effected and the inspector will now communicate directly with the husband in the matter.