Vol. 405 No. 9
64 Mrs. T. Ahearn asked the Minister for Finance the reason a major difference in personal allowance appears on the tax-free allowance certificate of a person (details supplied) in County Tipperary; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that the single parent allowance was withdrawn from the taxpayer in October 1990 when it was noted that her daughter was working and she had not claimed the allowance on her 1988-89 or 1990 return of income forms.
The inspector has now noted from her 1985-86 return of income form that she has two other children and is therefore still due the single parent allowance. An amended certificate of tax-free allowances granting her this allowance will be issued within the next ten days. Any tax over-deducted will be refunded to her by her employer on production of this certificate.
