asked the Minister for Finance if his Department will further investigate the case of a person (details supplied) in Dublin 5 who is on a retirement pension and a non-contributory old age pension, is 66 years of age and whose total income is under £6,300 and is still being taxed; and if he will make a statement on the matter.
Written Answers. - Income Tax Assessment.
65.
I have been advised by the Revenue Commissioners that, on the basis of details supplied by the taxpayer on 6 November 1986, an amended certificate of tax-free allowances, granting tax exemption for 1986-87, was issued to him on 17 November 1986. Any tax deducted from the taxpayer's retirement pension since 6 April 1986, will be refunded to him by the payer of that pension on operation of the amended certificate.
66.
asked the Minister for Finance when a refund of income tax will be made to a person (details supplied) in County Galway.
I have been advised by the Revenue Commissioners that there is no refund of tax due in this case. The taxpayer and her husband are assessable to income tax on their combined incomes in accordance with the provisions of section 194 of the Income Tax Act, 1967. Her claim for repayment of tax for 1985-86 was dealt with by way of a review of the joint liability of both spouses for that year. A statement of amended liability showing tax due for 1985-86 was issued to the taxpayer's husband on 20 November 1986.