Vol. 402 No. 4
30 Mr. G. Mitchell asked the Minister for Finance the reason Deputy Gay Mitchell has not received a final reply to a query put to the Revenue Commissioners on behalf of a person (details supplied) in Dublin 12; and if he will now set out her tax entitlements from an exemption and/or allowance point of view.
I have been advised by the Revenue Commissioners that Deputy Gay Mitchell wrote to the Inspector of Taxes dealing with the taxpayer's affairs on 12 September 1990. A detailed reply setting out the taxpayer's entitlements from an exemption and an allowance point of view was issued to the Deputy on 25 September 1990 and a further copy of the reply has now been sent to the Deputy. As the taxpayer's total income exceeds the relevant exemption limit of £4,350 she is not entitled to exemption from income tax for the year 1990-91, nor is she entitled to marginal relief. The tax-free allowance certificate which was issued to the taxpayer on 19 April 1990, granting her a total tax-free allowance of £268, tax at Table A — 30 per cent — is correct: as her social welfare pension is paid in full without deduction of income tax, the tax attributable to it is collected under PAYE by restriction of her allowances against her pension from her employer by the estimated amount of her social welfare pension in the current year.
