asked the Minister for Finance when a tax rebate will be issued to a person (details supplied) in County Wexford.
Written Answers. - Income Tax Refund.
40.
I have been advised by the Revenue Commissioners that the taxpayer and her spouse are assessed to income tax on their combined incomes in accordance with the provisions of section 194 of the Income Tax Act, 1967.
The taxpayer's claim for repayment of tax falls to be dealt with by way of a review of the joint liability of both spouse for the year 1985-86. In this connection the inspector dealing with the husband's liability will now communicate directly with him for the additional details required to enable the review to be carried out.