asked the Minister for Finance if a person (details supplied) in County Offaly is being taxed at the proper rate as her certificate of tax free allowance is only £85.50 per month; and if she is entitled to claim for one of her two children as she is a separated working mother.
Written Answers. - Tax Free Allowance Certificate.
76.
I have been advised by the Revenue Commissioners that the taxpayer's records have been recently updated to take account of her marital status. A revised tax-free allowance certificate incorporating the single personal allowance and the one parent family allowance will be issued to the taxpayer shortly.
Child allowance, except in cases of permanently incapacitated children, was abolished with effect from 6 April 1986.