John Browne
Ceist:117 Mr. Browne (Wexford) asked the Minister for Finance the reason a person (details supplied) in County Wexford who is married with a young family has only £15.77 tax free allowance. [27098/98]
Written Answers - Tax Allowances.
I am informed by the Revenue Commissioners that the taxpayer and his spouse are jointly assessed for income tax in respect of their self-assessment income and the taxpayer's PAYE income. Prior to 20 November 1998, the taxpayer's personal allowance was allocated to the couple's self-assessment income while his PAYE allowance and expenses allowance were allocated to his PAYE income.
Following discussions with the taxpayer's spouse, the inspector of taxes allocated the couple's personal allowances to the taxpayer's PAYE income and an amended certificate of tax free allowances dated 20 November 1998 was issued to the taxpayer and his employer. The taxpayer's net tax free allowances are now £2,080 or £40 per week.
Liam Aylward
Ceist:118 Mr. Aylward asked the Minister for Finance if the tax free allowances for a person (details supplied) in County Kilkenny are correct; and the reason no allowance is being afforded to him in respect of maintenance which is being paid to his wife and children. [27099/98]
I am informed by the Revenue Commissioners that the tax free allowances allocated to the taxpayer are correct. These allowances include the married person's allowance which is given where a taxpayer (a) wholly or mainly maintains his spouse, (b) is not living with his spouse and (c) is not entitled to any deductions in respect of maintenance payments.
Maintenance payments are only deductible for tax purposes where there is a legally enforceable maintenance agreement in place. The information available to the inspector of taxes suggests that no such agreement exists in this case. If the position is otherwise the taxpayer should contact his inspector of taxes.