Tony Gregory
Ceist:212 Mr. Gregory asked the Minister for Finance his response to the proposal from the Irish Charities Tax Reform Group for tax relief on corporate donations. [14486/97]
Written Answers - Tax Reliefs.
I recently received a submission from the Irish Charities Tax Reform Group concerning tax relief for corporate charitable donations.
Senior officials of my Department have met representatives of the Irish Charities Tax Reform Group to discuss their submission and their proposals will be fully considered in the context of the budget later this year.
Michael Bell
Ceist:213 Mr. Bell asked the Minister for Finance the reason for the delay in issuing a tax free allowance certificate to a person (details supplied) in County Louth. [14566/97]
I am informed by the Revenue Commissioners that the taxpayer is a married woman and that most of the couple's tax-free allowances has been allocated to the taxpayer's husband. During the current tax year 1997-98 the taxpayer had been unemployed until she commenced employment in July. Up to that time the amount of unemployment benefit she had received exceeded the tax-free allowance which had been allocated to her for the year. A "nil" certificate of tax-free allowances was therefore issued when the taxpayer took up employment.
As soon as the inspector of taxes became aware that the taxpayer's husband was no longer in employment due to an accident and was receiving disability benefit, arrangements were made to transfer the tax-free allowances which had been allocated to him to the taxpayer. A revised certificate of tax-free allowances issued on 26 September 1997.
There is an onus on every taxpayer to inform his or her inspector of taxes about any change in his or her employment circumstances. In this particular case the inspector had not been informed that the taxpayer's husband was no longer in employment.