Vol. 407 No. 1
134 Mrs. T. Ahearn asked the Minister for Finance the reason tax free allowances applicable to a person (details supplied) in County Tipperary were altered for the period March 1990 to May 1990; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that the taxpayer was granted allowances of £1,357 for 1990-91 as compared with £2,376 for 1989-90.
This difference is accounted for by the following:
1. £90 was granted in 1989-90 in respect of expenses of the husband's employment. According to the information available to the Inspector of Taxes this allowance was not due for 1990-91 as the husband was not in employment for that year.
2. The husband's social welfare pension was increased by £129 in 1990-91. The tax on this pension is collected by reducing the tax-free allowances. An additional reduction of £129 was made in 1990-91 allowance to take account of the increase.
