asked the Minister for Finance the reason an excessive amount of tax is being deducted at present from a person (details supplied) in County Westmeath.
Written Answers. - Overpayment of Tax.
83.
I have been advised by the Revenue Commissioners that, in addition to his employment earnings, the taxpayer is in receipt of a social welfare pension. Both sources of income 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 income by means of the restricted tax free allowances.
On the basis of the information available to the inspector of taxes the restriction in respect of the social welfare pension for the current year, 1986-87, is understated. An amended certificate of tax free allowances showing the correct restriction, will be issued to the taxpayer as soon as possible.