John McGuinness
Ceist:256 Mr. McGuinness asked the Minister for Finance the reason a statement showing a tax under payment was issued to a person (details supplied) in County Kilkenny; and the reason tax was under paid. [13737/01]
Vol. 536 No. 2
256 Mr. McGuinness asked the Minister for Finance the reason a statement showing a tax under payment was issued to a person (details supplied) in County Kilkenny; and the reason tax was under paid. [13737/01]
I am informed by the Revenue Commissioners that the inspector of taxes carried out a review of the taxpayer's income tax liability for the 1998-99 tax year when the taxpayer submitted a certificate of home loan interest paid for that year. The review revealed that the taxpayer had received disability benefit and unemployment benefit payments from the Department of Social, Community and Family Affairs. The inspector had not previously been aware of these sources of income. When the taxable social welfare income was included in the calculation of the taxpayer's liability for the year, it was found that he had under paid tax.