asked the Minister for Finance the reason a person (details supplied) in Dublin 2 has been paying tax in excess of that which she should be paying for the months February and March to date of this year.
Written Answers. - Excess Tax Payment.
74.
The Revenue Commissioners have advised me that the latest return of income completed by the taxpayer was in respect of the year 1984-85. In the absence of details of her current income she was placed on Table A for 1987-88 and tax was deducted from her earnings at the rate of 35 per cent. However, by week ended 5 February 1988, her taxable income had exceeded the limit appropriate to the 35 per cent rate and her taxable earnings from that date to the end of the current year are liable at the 48 per cent rate.
If the taxpayer submits returns of income for the years subsequent to 1984-85, her tax position will be reviewed and any necessary adjustments in her tax liabilities for those years will be made by the inspector.