asked the Minister for Finance the reason a person (details supplied) in Dublin 6 is paying such a high rate of tax.

The Revenue Commissioners have advised me that the taxpayer is in receipt of a retirement pension and a social welfare pension both of which are chargeable to tax. The social welfare pension is paid gross and it is standard practice to collect the tax attributable to it by an appropriate restriction of the tax-free allowances under PAYE.

On the basis of the information concerning the amount of the taxpayer's retirement pension now obtained by the Inspector of Taxes, an amended certificate of tax-free allowances for the current year, 1987-88, incorporating marginal relief will be issued to the taxpayer as soon as possible. Any tax over-deducted from his retirement pension since 6 April 1987 will be refunded by the payer of the pension on operation of the amended certificate.