Dáil Éireann - Volume 414 - 17 December, 1991

Written Answers. - Taxation Matters.

96. Mr. G. Mitchell asked the Minister for Finance if a tax rebate for the year 1990-91 is due to a person (details supplied) in Dublin 6 who worked until 31 May 1990.

Minister for Finance (Mr. B. Ahern): I have been advised by the Revenue Commissioners that the taxpayer's income tax liability cannot be reviewed without reference to her husband's liability. The inspector has contacted the agents in the case and they have advised that they are [1796] in the process of submitting the husband's accounts for the three year period to 31 December 1990.

On receipt of these accounts the taxpayer's liability for all years will be finalised.