asked the Minister for Finance the reason for the delay in the issuing of an RSI number and tax-free allowance to a person (details supplied) in County Cork.

I have been advised by the Revenue Commissioners that a tax-free allowance certificate, showing the taxpayer's RSI number was issued to the taxpayer on 9 November 1988.

57.

asked the Minister for Finance when a person (details supplied) in County Cork will be issued with a full tax-free allowance.

The Revenue Commissioners have advised me that a certificate of tax-free allowances incorporating all allowances and reliefs to which she proved title will be issued to the taxpayer shortly. It has been confirmed by the employer that any tax over-deducted from her earnings since date of commencement will be refunded to the taxpayer with her December salary.