Vol. 466 No. 4
93 Mr. Sargent asked the Minister for Finance the amount of income tax paid by workers whose income is below tax-exempted status but who have not applied for tax exemption status; and the number of persons in this category. [11622/96]
I am informed by the Revenue Commissioners that statistics are not available of taxpayers who pay tax in circumstances where application of the correct allowances would have exempted them from such payments.
The tax-free allowances granted to taxpayers are based on the information furnished by the taxpayer to his-her inspector of taxes. If the net income shown on a return furnished by a taxpayer is less than the appropriate exemption threshold, that taxpayer will be exempted from paying tax.
Every taxpayer, whether exempt or not, receives a certificate of tax-free allowances each year. If the information on the certificate is not correct, for example, as a result of a return of income not being lodged every year, the taxpayer should complete the form enclosed with the certificate to advise the inspector of the correct position.
