asked the Minister for Finance the reason a person (details supplied) in County Waterford is paying excessive tax and if this matter can be re-examined.
Written Answers. - Income Tax Assessment.
78.
The Revenue Commissioners have advised me that, on the basis of the information available to the inspector of taxes, the taxpayer is being correctly assessed to income tax. In this connection the Deputy's attention is invited to the reply to a question by him on 23 April 1986 (Official Report, Volume 365, columns 1555-6) in which the taxpayer's position was fully explained.
A review of the taxpayer's liability for 1985-86 has recently been completed and a balance of tax amounting to £786.48 is now due in respect of that year. The assessment for 1986-87, which is at present under appeal, will be amended on receipt by the inspector of the taxpayer's form P60 (certificate of amount of pension paid and tax deducted) for that year which should soon be furnished to the taxpayer by the payer of the pension.