Vol. 528 No. 1
186 Mr. Yates asked the Minister for Finance the reason a person (details supplied) in County Wexford is continuing to be taxed on his retirement pension; and if his income tax situation will be clarified in view of the fact that he has ceased self employment some time ago. [29640/00]
I am informed by the Revenue Commissioners that the inspector of taxes does not have sufficient information about the taxpayer's pension income to determine whether the taxpayer is liable to pay income tax. As a married person over 65 years of age, the taxpayer's income up to £15,000 in the current year is exempt from income tax. The inspector has written to the taxpayer requesting information about his income. When he receives the information, the inspector will review the taxpayer's tax-free allowances and amend them as necessary so that any overpaid tax can be refunded to the taxpayer.
The fact that the taxpayer ceased self-employment some time ago does not have a bearing on his tax liability, if any, in the current year. In relation to the taxpayer's PPS, formerly RSI, number, the inspector is satisfied that the correct number is being used in the tax office records. The other number referred to by the Deputy is a company number which ceased on 12 December 1996.
