Dáil Éireann - Volume 361 - 23 October, 1985

Written Answers. - Tax Free Allowance Certificate.

130. Mr. J. O'Leary asked the Minister [114] for Finance the cause of the long delay in posting a certificate of tax free allowance to a person (details supplied) in County Kerry; and if he will make a statement on the matter.

Minister for Finance (Mr. Dukes): I have been advised by the Revenue Commissioners that the issue of a certificate of tax free allowances to the taxpayer was withheld pending receipt of a return of income which was sent to her husband for completion on 27 August 1985. The husband's completed return, which was required to enable an accurate allocation of the tax free allowances to be made between the spouses, is still outstanding.

It is now understood that the taxpayer ceased employment recently. The appropriate application form to enable her to make a claim for repayment of tax on the grounds of unemployment is being issued to her but, in the absence of her husband's completed return of income, any such claim will be dealt with by reference to a provisional tax free allowance allocation of £886 which is the aggregate amount for the current year of the PAYE allowance of £600 and the PRSI allowance of £286.