Vol. 505 No. 6
137 Mr. Aylward asked the Minister for Finance if he will review the recent statement of tax for the year 1996-97 which issued to a person (details supplied) in County Kilkenny on 27 April 1999 showing a tax under payment of £712.73; the way in which this figure was arrived at; and the reason the person is liable for this sum when he was of the opinion that his affairs were in order. [14547/99]
I am informed by the Revenue Commissioners that the sum owned by the taxpayer is comprised of an under payment of £227 arising in 1994-95 which was not collected and an under payment of £485.73 in 1996-97. The latter under payment arose because the taxpayer had a table B tax-free allowance but his income was such that he should have been on table A. The inspector had intended to collect the under payment over a period of four years but, in view of the taxpayer's circumstances, and until such time as those circumstances change, the inspector has decided to defer collection of the under payment.
