asked the Minister for Finance the date on which a person (details supplied) in County Galway made an application for a tax rebate; the reason this has no; been forthcoming; and if he will make a statement on the matter.
Written Answers. - Tax Rebate.
90.
I have been advised by the Revenue Commissioners that the taxpayer completed a return of income for 1985-86 on 3 October 1985. On the basis of that return, a duplicate tax free allowance certificate for that year was issued to her. It provided for the same allowances as were shown on an earlier certificate which had been issued to her in March 1985.
The correct amount of tax for 1985-86 was deducted from the taxpayer's earnings by reference to her tax free allowances. The position has already been explained in writing to the Deputy and to the taxpayer by the inspector. The taxpayer has been asked to submit a form P60 for 1985-86 and when this has been received a review of her liability for that year will be undertaken. The taxpayer has not submitted a claim for an earlier year.