asked the Minister for Finance if a tax rebate will be paid to a person (details supplied) in County Leitrim; and if he will make as statement on the matter.
Written Answers. - Tax Rebate.
45.
I have been advised by the Revenue Commissioners that the taxpayer and her spouse are assessed to income 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 spouses for the year 1986-87. In this connection the inspector dealing with the husband's liability has recently written to him for the additional details required to enable the review to be carried out. There is no payment of tax due to either of the spouses for 1985-86, i.e. the year of marriage.