Bernard J. Durkan
Question:116 Mr. Durkan asked the Minister for Finance the income tax payable in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [28019/03]
Written Answers. - Tax Code.
I am informed by the Revenue Commissioners that tax is being deducted from the taxpayer's earnings on the basis of a certificate of tax credits that issued on 6 November 2003. In the absence of information to the contrary, the tax credits set out on that certificate are those appropriate to a single person.
On the basis of the details supplied by the Deputy, the taxpayer's tax credits are being amended to apply to income as and from a current date to reflect the fact that he is married. The inspector of taxes has written to the taxpayer requesting further information about his circumstances that is his date of marriage, his income since 1 January 2003, and his wife's name, PPS number and income, if any. When the inspector receives the requested information, he will make any necessary further adjustments to the taxpayer's tax credits.
Bernard J. Durkan
Question:117 Mr. Durkan asked the Minister for Finance the reason there is a liability for income tax in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [28020/03]
I understand from the Revenue Commissioners that the taxpayer's pension was being paid under her late husband's personal public service number. When this came to light in the company, the company paying the pension applied the emergency code to the pension payments pending receipt of the taxpayer's own PPS number. The taxpayer now has her own PPS number and a notice of tax credits and standard rate cut-off point issued in her own name on 11 November 2003.
The company paying the taxpayer's pension will refund the tax deducted from her pension when the certificate is implemented.