asked the Minister for Finance the reason a person (details supplied) in County Meath has not been notified of the amount of his tax free allowance.

I have been advised by the Revenue Commissioners that a certificate of tax-free allowances was not issued to the taxpayer for the current year, 1983-84, because, according to their records, the taxpayer was not in employment. The information available to the commissioners is that the taxpayer ceased employment on 9 July 1982 and no indication has been received from him that employment has resumed since then. The inspector of taxes is now writing to the taxpayer for the particulars necessary to enable a certificate of tax-free allowances to be issued.