Michael Bell
Ceist:67 Mr. Bell asked the Minister for Finance when a tax rebate will issue to a person (details supplied) in County Louth.
Written Answers. - Tax Rebates.
I have been advised by the Revenue Commissioners that there is no refund of tax due to the taxpayer. In fact, when his liability is reviewed at the end of the current tax year there may be an underpayment of tax because the taxpayer did not declare that he was in receipt of an old age pension from the Department of Social Welfare until 16 November 1989, i.e on his return of income form for 1989/90.
As the social welfare pension is paid in full without deduction of tax, the tax attributable to it is being collected under PAYE by restriction of his allowances by the estimated amount of that pension in the current year. Accordingly, an amendment certificate of tax free allowances for 1989-90 was issued by the inspector of taxes on 1 December 1990 effective from date of issue only in order to avoid undue hardship to the taxpayer. The inspector will now write to the taxpayer for full details of his pension and on receipt of same, the tax free allowances will be amended, if necessary.
Michael Bell
Ceist:68 Mr. Bell asked the Minister for Finance the reason for the delay in payment of a tax rebate to a person (details supplied) in County Louth.
The Revenue Commissioners have advised me that there is no refund of tax due in this case. In fact, reviews of the liability to tax of the taxpayer and her husband for 1985-86 to 1989-89 revealed an underpayment. Details of the reviews will be issued to the taxpayer's husband shortly.