Vol. 398 No. 4
62 Mr. Farrelly asked the Minister for Finance the income level of a person (details supplied) in County Meath; if this person is liable to be taxed on his income; if so, the rate; if this person's income is in excess of £9,500, the tax rate applicable; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that, on the basis of his 1989-90 return of income, the taxpayer's estimated income for the current year will not exceed the relevant exemption threshold of £7,700. Accordingly, he is entitled to exemption from income tax. Amended certificates of tax free allowances granting exemption were issued to him on 19 April and 26 April 1990, respectively, in respect of his two employments.
