Gay Mitchell
Ceist:132 Mr. G. Mitchell asked the Minister for Finance if he will have the tax treatment of persons (details supplied) in Dublin 12 reviewed. [7190/01]
Written Answers. - Tax Allowances.
The persons referred to by the Deputy are a married couple. The husband is the assessable spouse. I am informed by the Revenue Commissioners that on 7 February 2001 a notice of assessment for the 1999/2000 tax year issued to the taxpayer in accordance with the information on his return of income.
The tax exemption limit in 1999/2000 for a married couple over 65 years of age (i.e. one spouse or both over 65) is £13,000. The couple's income was £19,266. They do not qualify for marginal relief.